6 results for “section 68”+ Section 132(4)clear
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In the result, appeal filed by the assessee in ITA NO
Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)
132 of the Act took place on residential premises on 17/11/2017. During the search, it came to notice of the Revenue that the assessee is filing return of income declaring presumptive income u/s 44AD. However, not even a single bill/voucher, paper, employee details etc. were found during the search. Therefore, a Notice u/s 148 was issued by Assessing Officer