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14 results for “house property”+ Section 220(2)clear

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Key Topics

Section 132(4)12Section 153A12Addition to Income10Section 1329Section 143(3)6Limitation/Time-bar6Section 2(22)(e)4Section 1544Deemed Dividend

NALLAMOTHU VIJAYA LAKSHMI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, the appeal of the assessee is allowed

ITA 164/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.164/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Nallamothu Vijaya Lakshmi Vs. Income Tax Officer D.No.11-5-19/11 Ward-2(1) Raja’S Gardens Guntur Guntur [Pan : Acbpn3248C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 22.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(1)Section 154

220/-, being rent paid on leased property. He further contended that whatever the rent received by the assessee, by sub letting the property is offered as “income from other sources”. The Ld.CIT(A) has not considered this fact and dismissed the appeal filed by the assessee, saying that the assessee is not correct in filing the petition for rectification

4
Section 143(1)3
Search & Seizure3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 189/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

2. Sri Madala Sudhakar and Smt. Madala Sakunthala are the Directors and the shareholders of M/s Janachaitanya Housing Pvt. Ltd., (hereinafter referred to as JHPL) and M/s Srusti Infrastructure Pvt. Ltd., (hereinafter referred to as SIPL). Sri Madala Sudhakar is the Managing Director of JHPL and Shakuntala is the Director. Both of them are having substantial and n controlling share

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 188/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

2. Sri Madala Sudhakar and Smt. Madala Sakunthala are the Directors and the shareholders of M/s Janachaitanya Housing Pvt. Ltd., (hereinafter referred to as JHPL) and M/s Srusti Infrastructure Pvt. Ltd., (hereinafter referred to as SIPL). Sri Madala Sudhakar is the Managing Director of JHPL and Shakuntala is the Director. Both of them are having substantial and n controlling share

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUTNUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 187/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

2. Sri Madala Sudhakar and Smt. Madala Sakunthala are the Directors and the shareholders of M/s Janachaitanya Housing Pvt. Ltd., (hereinafter referred to as JHPL) and M/s Srusti Infrastructure Pvt. Ltd., (hereinafter referred to as SIPL). Sri Madala Sudhakar is the Managing Director of JHPL and Shakuntala is the Director. Both of them are having substantial and n controlling share

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 190/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

2. Sri Madala Sudhakar and Smt. Madala Sakunthala are the Directors and the shareholders of M/s Janachaitanya Housing Pvt. Ltd., (hereinafter referred to as JHPL) and M/s Srusti Infrastructure Pvt. Ltd., (hereinafter referred to as SIPL). Sri Madala Sudhakar is the Managing Director of JHPL and Shakuntala is the Director. Both of them are having substantial and n controlling share

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and seizure operation U/s. 132 of the Act was conducted on 14/10/2015 in the case of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and seizure operation U/s. 132 of the Act was conducted on 14/10/2015 in the case of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and seizure operation U/s. 132 of the Act was conducted on 14/10/2015 in the case of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. ARUNACHALAM MANICKVEL, , GUTNUR

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

220 2011-12 12 192 1,78,45,920 2012-13 13 208 1,93,33,080 2013-14 14 224 2,08,37,376 2014-15 11 176 1,65,60,720 Total 9,46,26,216 3.2. The assessee was confronted with the above information gathered during the course of survey at the business premises of M/s Mahaveer