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Section 271(1)(c)20 Section 153A10 Section 132(1)6 Section 271A2 Section 2742 Section 80G2 Penalty2 Addition to Income2 Search & Seizure2 Undisclosed Income

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

276C. 3.3.5. In fact, the facts and circumstances of the appellant case is squarely covered by the decision of Hon'ble Supreme Court in the case of MAK Data (P.) Ltd Vs. CIT reported in [2013] 358 ITR 593 (SC). In this decision the Hon'ble Apex court held as under: AY: 2010-11 & 2013-14 Sri Padam Kumar Jain