DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE
In the result, the appeal filed by the department is dismissed
ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A
35 are as follows:
“1. The Appellant, Mr. Vinodkumar Rajendralal Kochhar is an individual earning Income from House Property, Income from Business, Income from Capital Gains and Income from other sources.
2. That the assessee has during the captioned assessment year opted for computation of his income U/s. 44AD in respect of his business activity.
That the assessee while filing