RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA
In the result, all the grounds of appeal raised by the Revenue in ITA Nos
ITA 184/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13
Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A
section 68 as undisclosed income. Penalty proceedings u/s 271(i)(c) is being separately initiated for furnishing inaccurate details and concealment of income.
Addition u/s 68............................................................................Rs. 78,967/-
Voluntary Disclosure
11. In course of search proceedings, Shri Swapan Kumar paul, Key person of the Swapan Kumar Paul group disclosed voluntarily Rs. 19,55,75,000/- as undisclosed income
