ASHOKA TUBEWELL BORING ENGINEERING & CONSTRUCTION,KOLKATA vs. DCIT, CC-2, PATNA

In the result, the appeal of the Revenue in ITA No

68 of the Act. The Id. AR submitted that the assessee has suo\nmotto offered this income in the return filed u/s 153A of the Act and\nonce, the return of income has been accepted, no penalty can be\nimposed on the income which is offered by the assessee suo motto.\nThe Id. AR therefore, prayed that the order passed

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed