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Section 92E10 Section 271B2

SHRI PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CEN. CIR.-2, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 139/RJT/2020[2015-16]Status: DisposedITAT Rajkot18 Jan 2023AY 2015-16

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 271BSection 40A(2)(b)Section 92E

Transfer Pricing Officer-2, Ahmedabad and therefore the time limitation for completion of scrutiny was extended. Assessment in this case was completed u/s 143(3) r.w.s. 92CA of the Act vide order dated 24/12/2018 and the total income was determined at Rs.2,62,08,060/- by making addition of Rs.1,80,000/- on account of deemed rent. Since the assessee