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Section 1548 Section 115B7 Section 143(3)4 Section 2503

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

133A was conducted at the business premises of the Appellant on 22/09/2016. During the course of survey, discrepancy in stock etc. was found and additional income totalling to Rs.40,40,535/- was surrendered by the appellant. Return of income for the relevant year was filed by the Appellant on 17/10/2017 declaring total income of Rs.47,33,190/- which included