KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI
In the result, the appeal of the assessee is allowed
ITA 63/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019
Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023
For Appellant: Shri V. K. JindalFor Respondent: Shri A. K. Singh, D.R
Section 133ASection 139(1)Section 143(2)Section 270ASection 270A(9)
133A of the Act, the assessee had offered additional income of Rs.15,89,684/- on account of undisclosed rent. Though the time limit for filing the revised return had expired, but the assessee had offered the amount and paid due tax thereon prior to commencement of any proceedings by the Assessing Officer, i.e., notice under section
