DILIP HIRALAL CHAUDHARI,NANDURBAR vs. ITO, WARD, DHULE

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

140A, the tax or total income as declared in the return referred to in that section; (b) in any other case, the tax on the total income determined under sub- section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII

GERA HOLDINGS PVT. LTD.,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE, PUNE