PURNA CHANDRA BISWAL,JAJPUR vs. PRINCIPAL CIT, CUTTACK
In the result, appeal of the assessee is partly allowed
ITA 200/CTK/2018[2013-14]Status: DisposedITAT Cuttack15 Nov 2019AY 2013-14
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.200/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Sri Purna Chandra Biswal, Vs. Principal Cit, Cuttack Jakhapura, Jajpur-755019 स्थायी लेखा सं./Panno. : Aclpb 1493 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.K.Sarangi, Ar िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr
For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 144Section 145Section 145(3)Section 263Section 44ASection 68
4. The Ld. Pr. CIT has cited the case of Commissioner of Income Tax v.
Devi Prasad Vishwanath [(1969) 72 ITR 194 (SC)], stating that addition u/s 68, 69, 69A, 69B etc is possible even in a case where income is estimated u/s 144 of the IT Act in view of rejection of books
