In the result, the appeals filed by the Revenue in ITA Nos
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
58,179/- & Rs. 9,05,12,240/-. However, in the return filed u/s 153A of the Act the assessee declared income at Rs. Page 3 of 23 I.T.A. Nos.: 133, 134 & 135/GTY/2020 AYs: 2014-15, 2015-16 & 2016-17 M/s. Hitech Construction. 9,26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus