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Section 15514 Section 143(1)8 Section 1546 Section 5A4 Section 143(3)2 Addition to Income2 Rectification u/s 1542

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

ITA 64/PAN/2020[2007-08]Status: DisposedITAT Panaji30 Jan 2023AY 2007-08

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri D. E. RobinsonFor Respondent: Shri N. Shrikanth

Section 143(1)Section 143(3)Section 154Section 155Section 5A

164/- was equally divided between the assessee and spouse as they are governed by the Portuguese Civil Code. He argued that there was no mistake apparent in the intimation u/s. 143(1) of the Act passed in the case of assessee to rectify the same and it is only the AO made addition being 50% of share in the hands