REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

20] Having analyzed the legal position as enumerated under section 153A in respect of assessments pursuant to search action under section 132, now lets come back to whether the assessee is entitled to make a fresh claim under Chapter VI-A, which has not been claimed in the original return of income under section 139(1). It is seen that