MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK
In the result, the appeal of the assessee is partly allowed
ITA 419/PAN/2018[2013-14]Status: DisposedITAT Panaji28 Jun 2022AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. A. S. Patil, Tax ConsultantFor Respondent: Sh. Manoj Joshi, CIT, DR
Section 115BSection 133ASection 139Section 139(1)Section 143(3)Section 250(6)Section 263Section 68Section 69
138
The return of income has been filed declaring income of Rs. 1,22,01,992 before claim of Chapter VIA deductions. The income declared is inclusive of the above undisclosed income declared during the course of survey under section 133A of the Act. As per the provisions of section 115BBE, where the total income of an assessee