ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR
In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed
ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C
B" Bench,
Ahemdabad in the case of DCIT Vs. Bogilal Mulchand Kondoi reported in 96 ITD 344. (iii)
The assessee by admitting undisclosed income during the survey u/s 133A, induced the Income Tax authorities for not carrying any further enquiry. In such circumstances, ratio of decision in the ITAT "F" Bench, Mumbai in the case of ACIT Vs.
Expresso Investment