2 results for “penalty u/s 271”+ Section 10(46)clear
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In the result, the appeal of the assessee is dismissed
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023
46 (Visakhapatnam-Trib.), G. Raja GopalaRao 7. [2001] 248 ITR 449 (SC), Dr. V.P. Gopinathan” 5. Thus, the learned DR has submitted that interest earned from bank deposit / has to be assessed under the head income from other sources which has been settled by the Hon'ble Supreme Court in the case of Tuticorin Alkali Chemicals & Fertilizers