LAHAR SINGH SIROYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands allowed

Bench: S.SUJATHA,VINEET SARAN

29A) of the Income Tax Act (hereinafter referred to as ‘the Act’). 4 The returns filed by the assessee was processed under Section 143(1) of the Act but the Assessing Officer subsequently issued notice under Section 148 of the Act, and the assessment was finalized by an assessment order dated 31.12.2008 wherein the sale amount was treated as short

M/S GARUDADHRI IMPEX PVT. LTD.,., vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)