SHRI YOGESH MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR
In the result, this appeal of the assessee is allowed
ITA 300/JPR/2019[2015-16]Status: DisposedITAT Jaipur18 Jan 2021AY 2015-16
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 139Section 143(2)Section 153B(1)(b)Section 56(2)(vii)
gain and other sources. A search was carried out u/s 132 of the Income Tax Act, 1961 (in short, the Act) on 07-01-2016
in case of Dilip Manihar group in which assessee was also covered. The assessee filed his return of income u/s 139 of the Act on 30-03-2016
declaring total income