In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
13A) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and all the provisions of this Act, shall, so far as may be, apply as if it were