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1 result for “transfer pricing”+ Section 132(1)clear

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Key Topics

Section 153A3

JILA SAHKARI KENDRIYA BANK MAYDT vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR

In the result, the appeal filed by the Revenue is dismissed

ITA 12/JAB/2017[2006-07]Status: DisposedITAT Jabalpur22 Sept 2023AY 2006-07

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleasst. Commissioner Of Vs Shri Sarabjeet Singh Income Tax, Circle-2(1), Mokha, 1112, Jabalpur. Pachpedi, South Civil Lines, Jabalpur (Appellant) (Respondent) Pan No. Afxpm8245F Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Ca Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 10Section 132Section 153A

132 of the Income Tax Act, 1961 (in short “the Act”) was carried out alongwith the premises of “Mokha” and “Jamdar” groups. Consequent to the search, notice u/s 153A of the Act was issued on 28.02.2013. In response, the assessee submitted to treat the original return of income filed as return of income in response to section 153A