ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT
ITA 770/RJT/2024[2022-23]Status: DisposedITAT Rajkot09 Mar 2026AY 2022-23
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 133ASection 139Section 143(3)Section 147Section 148Section 250
36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs.
2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings us 147 of the Act has also
