INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. M/S. PARSURAM SANWARMAL AGARWALLA & SONS, DIMAPUR

In the result, all the appeals of revenue are dismissed

Bench: Shri A. T. Varkey, Jm]

149(1)(b) is embedded in the system. 5. The assessee had quoted only a part of the proposal i.e. Reasons for Selection. There is no need for the AO to mention the same fact again in the Reasons for Selection segment of ITBA after he has chosen Yes in the radio button beside Income Escaped Amount >= 1 lakh under

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed