Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary
section 143(3) on a total income of Rs.3,37,43,820/-. During the course of assessment proceedings, the ld. Assessing Officer observed that the assessee was in receipt of an interest on FDRs aggregating to Rs.3,14,93,816/-, but had not offered the same as income from other sources. Rather it had adjusted the same in its capital