3 results for “section 68”+ Section 120(4)(b)clear
Sorted by relevance
In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
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