BABULAL MULCHAND VARMA,MUMBAI vs. ACIT, CENTRAL CIRCLE-4(3), MUMBAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

reassess the income of the other person in other person in accordance with the provisions of section 153A, if, accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or that Assessing Officer is satisfied that the books of account or that Assessing Officer is satisfied that the books of account

BABULAL MULCHAND VARMA,MUMBAI vs. ACIT CENTRAL CIRCLE-4(3), MUMBAI

In the result, both the appeals of the assessee are allowed