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
68, 69, 69A, 69B, 69C or 69D are not attracted to levy tax
under section 115BBE.
The assessee declared an amount in the return of income u/s 139. On the basis of
the declared income which was found in survey the application of section 115BBE
is unjustified. The concealment, which is found during the time of survey