In the result, appeal filed by the assessee for the AY 2013-
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)
340/- from M/s. Polisetty Somasundaram outside his books over the period from AY 2012-13 to 2019-20. 5 However, it was also observed by the Revenue that the assessee has not admitted any of the above receipts in the return of income filed in response to the notice U/s. 153A of the Act. Hence, a notice