M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR
Appeals are allowed for statistical purposes in above terms
ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali
For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a
reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made
