In the result, the appeal of the assessee and the Revenue, both are dismissed
Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble
2,19,43,348/- made by the ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 3– Assessing Officer on account of alleged short declaration of contractual receipts, holding that the difference stood reconciled, he upheld the action of the Assessing Officer in invoking the provisions of Sections