LOKESH GHIYA,NAGDA vs. INCOME TAX OFFICER, UJJAIN
In the result, appeal of the assessee is partly allowed
ITA 504/IND/2023[2012-13]Status: DisposedITAT Indore16 Apr 2024AY 2012-13
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilokesh Ghiya Ito 27, Government Colony Nagda Ujjain Vs. M.P. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aoipg2695D Assessee By Shri Amit Choudhary Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 16.04.2024
Section 139Section 144Section 147Section 148Section 44A
239 (SC)
(v) V.B. Gadkari Vs. ITO (1985) 59 STC 362, 364 (M.P.) vi) Shankar Khadsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) 1992 (
3. On the other hand, Ld. DR has submitted that the assessee has not filed any return of income u/s 139 of the Act nor in response to notice issued