after making addition of Rs.31,16,355/- on account of unexplained
investment u/s 69B of the Act).
3.2 The ld. PCIT on examination ... significant addition of Rs 31,16,355
was made on account of an unexplained investment under Section 69B towards the
construction of the hospital building
case was scrutinized
U/s 143(3) of the Act. The assessee has made provision U/s 36(1)(viia)
of the Act and Rule ... reversed.
Accordingly, the appellant's claim of Rs. 12,80,355/- made
u/s 36(1)(viia) is allowed. Consequently, these grounds of
appeal
restricting the deduction claimed u/s 10AA at Rs.
5,56,975/- as against of Rs. 45,06,355/- and further erred in
reducing ... after claiming deduction u/s 10AA of Rs. 45,06,355/-.
During the scrutiny assessment the AO restricted the claim of deduction
u/s 10AA
355, 1115 & 1116/JP/2016, 536/JP/2017 & 1063/JP/2017
Rajasthan Financial Corporation, Jaipur.
(created under section ... will be
governed under section 115JA read with Section 2(18)(a) . On a plain
10
ITA Nos. 354, 355, 1115 & 1116/JP/2016
DCIT (2014) 221 Taxman 123 (All.) (HC)
Provisions of sub- section 3 of section 124 bar an assessee from raising
question of jurisdiction before First ... Delhi) CWP No. 11844/2016
(2018) 94 taxmann.com355(Delhi)
Whether in terms of section 124(3)(b) assessee could not call in
question
been admitted. The head note is as under:
"II. Section 153A of the Income-tax Act, 1961 - Search and seizure -
Assessment in case ... Sreekumar Vs CIT [2018]
90 taxmann.com 355 (Kerala) is as under:
" Section 153A , read with sections 132 and 143 of the Income
section 263 cannot be initiated in such a case Held,
yes [Paras 10 and 11] [In favour of assessee]
Section 153A , read with section ... taxmann.com 172 (Allahabad) is as under:
" Section 153A , read with section 143 of the Income-tax Act, 1961 -
Search and seizure - Assessment
such person. An assessment framed u/s 153A
on the basis of alleged incriminating material (being the statement recorded ... such person. An assessment framed u/s 153A
on the basis of alleged incriminating material (being the statement recorded
such person. An assessment framed u/s 153A
on the basis of alleged incriminating material (being the statement recorded ... such person. An assessment framed u/s 153A
on the basis of alleged incriminating material (being the statement recorded
Section (1) of Section 139 , after expiry of one month from the date
on which he was served with a notice under sub-Section ... Abhishek Jain Vs ITO
(2018) 94 taxmann.com 355 (Delhi) has held as under:
" Section 124 , read with sections
