H.K. ENTERPRISES,MUMBAI vs. DY CIT -CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed