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VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; 13 Vishal Kishorilal Jain ITA no.108–109/Nag./2025 A.Y. 2016–17 & 2017–18 (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable