THE ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL)-2, RAIPUR vs. M/S RADHESHYAM AGRAWAL , RAIPUR
ITA 42/RPR/2018[2014-15]Status: DisposedITAT Raipur31 May 2022AY 2014-15
Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 42/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Radheshyam Agarwal L-24, Avanti Vihar, Raipur (C.G.) Pan : Aacfr8916J ……""यथ" / Respondent
For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri P.K Mishra, DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 245D(4)
245D(4), dated
28.09.2015, viz. (i). that the assessee had suo-motto rejected his books of accounts for AYs 2006-07 to 2012-13 and had offered to declare his income from contact business for all of the said years @10% of the amount of gross contract receipts; and (ii). that the Standard operating rate (“SoR”, for short) was usually
