THE ACIT 5(1), INDORE vs. KU. NISHITA SINGHAL, MHOW DISTT. INDORE
In the result, Revenue’s appeal in ITANo
ITA 935/IND/2019[2015-16]Status: DisposedITAT Indore04 Oct 2021AY 2015-16
Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16 Acit-5(1) Indore : Appellant
Section 132Section 143(2)Section 143(3)Section 153CSection 271ASection 274Section 27A
271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 45a!or sub-section (1 A}}.
(3) The provision of sections 274 and 275 shall, as far as may be, apply in © relation to the penalty referred to in this section ..
Explanation.-For the purposes of this section,-
(a) "specified date