SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA
In the result, appeal of the Assessee is allowed
ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)
penalty proceedings under Section 271(1)(c) for concealment.
4. After reviewing the necessary details, the Assessing Officer assessed the assessee’s total income at Rs. 2,98,98,600/-, Agricultural income remained
Rs. 20,27,700/-. During hearing before us, it was stated by Ld. AR that the appellant had filed appeal before the CIT(A) against this assessment
