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Section 2632 Section 402 Section 194A(3)(iv)2

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

36,240/-. Subsequently the case was selected for limited scrutiny . Subsequently the case was selected for limited scrutiny under CASS. Thereafter the ld. AO issued notices u/s 1 under CASS. Thereafter the ld. AO issued notices u/s 142(1) of the Act and completed 42(1) of the Act and completed the assessment u/s 143(3) of the Act, vide