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1 result for “condonation of delay”+ Section 120(5)clear

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Key Topics

Section 2636Section 402

SHRI SACHIDANAND PRASAD,WEST SINGHBHUM vs. SRI MAHABIR PRASAD RUNGTA, PATNA

In the result, appeal of the assessee is dismissed

ITA 131/RAN/2016[2012-13]Status: DisposedITAT Ranchi25 May 2018AY 2012-13

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Sachidanand Prasad, Vs The Principal Cit, 161, Thana No.745, Central, Patna Balijhoran, Nowamundi, West Singhbum-711102 Pan No. : Abwpp 8560 D Respondent (Appellant) .

For Appellant: Shri S.K.Poddar & Devesh Poddar, AdvFor Respondent: Shri D.K.Sutariya, CIT(A), JSR
Section 143(3)Section 263Section 40

120/-. The case was selected for scrutiny under CASS. The AO completed the assessment u/s.143(3) of the Act, dated 28.03.2014 determining total 2 income at Rs.11,84,160/- and made addition of Rs.1,52,036/- as 5% of the total expenditure on account of repair and maintenance. 4. Subsequently, the CIT having powers vested u/s.263 of the Act called