SHRI HARSHVARDHAN JOHARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR
In the result, ground no. 2 of assessee’s appeal is dismissed
ITA 654/JPR/2017[2010-11]Status: DisposedITAT Jaipur12 Mar 2020AY 2010-11
For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri Varinder Mehta (CIT) a
Section 132Section 139Section 139(1)Section 143(1)Section 143(3)Section 153ASection 37Section 37(1)
reassess the total income of the assessee u/s 153A is limited only to the extent of the income disclosed by the incriminating material found and seized during the search and seizure action. However, in respect of the pending assessments which shall be abated as per proviso to U/s 153A(1) of the Act, the AO is free to assess
