SH. GAURAV PATHAK,LUDHIANA vs. ACIT, CENTRAL CIRCLE-1, LUDHIANA
In the result, the ground no
ITA 413/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh06 Sept 2024AY 2012-13
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139Section 147Section 148Section 250(6)Section 271(1)
section 147 r.w.s 144 of the Act, dt. 17/12/2019
wherein an amount of Rs. 2,62,37,267/- was brought to tax in the hands of the assessee for the reason that the assessee was involved in doing business of accommodation entry and has earned commission income which was determined by the AO at the rate