M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE
In the result, all the appeals of the assessee for A
ITA 101/PUN/2013[2007-08]Status: DisposedITAT Pune28 Feb 2018AY 2007-08
Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"
For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)
undisclosed income
declared by the assessee in the said returns constitutes unexplained
income of the assessee. For this, there is no requirement of incriminating
material. Thus, since the additional income offered in the return of income
u/s.153A of the Act by the assessee is more than the income disclosed by
the assessee in the original return of income filed u/s.139
