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Section 153A19 Section 1327 Section 158B6 Section 255(4)4 Section 132A4 Section 153D3 Search & Seizure3 Undisclosed Income3 Section 1132 Section 153

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

ITA 49/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

ii) regular assessment in accordance with the provisions of the Act to make assessment qua income other than undisclosed income; that secondly, the ‘undisclosed income’ was chargeable to tax at a special rate of 60% under section 113, whereas income other than ‘undisclosed income’ was required to be assessed under the regular assessment procedure and was taxable at the normal

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

TARUN DEVCON PRIVATE LIMITED,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR