In the result, this appeal filed by the assessee is allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 132(1) of the Income tax Act, 1961 (in short, the Act) in this case on 17.08.2017 during which the assessee offered undisclosed income in his statement recorded u/s 132(4) of the Act and paid the due taxes while filing return in response to notice u/s 153A. The assessee also admitted the allegation of the AO regarding certain