2 results for “section 68”+ Section 112clear
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Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2012-13 Govind Rathi, Dy. Cit, Vs. Circle – Itarsi, Prop: Govind Dall Mill
section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2012-13 vide order dated 13/2/2015. 2.1 The appeal raises two issues, which shall be taken up in seriatim. The first issue is in respect of two additions for Rs.4.00 lacs and Rs.1.50 lacs, i.e., at an aggregate of Rs.5.50 lacs