North 24 Parganas,
PIN 743124.
6. The Administrative Officer,
Finance Section,
507, Army Base Wrokshop, Kakinara,
Post office ESD (Machinery),
North 24 Parganas ... dated
August 31, 2015 issued by the General Manager, Administration,
Finance Section, 507 Army Base Workshop, Kakinara, the
respondent no. 6 herein, being annexure
case of search under Section 132 or
requisition under Section 132A , the AO assumes
the jurisdiction for block assessment under section
153A ;
ii) all pending ... provisions of Section 132(4) of the Act are
read in the context of Section 158BB(1) read
with Section 158B
case of search under Section 132 or
requisition under Section 132A , the AO assumes
the jurisdiction for block assessment under section
153A ;
ii) all pending ... provisions of Section 132(4) of the Act are
read in the context of Section 158BB(1) read
with Section 158B
normal income in the intimation u/s
143(1) by holding that grounds relating to intimation u/s 143(1) can be
addressed only ... following items:-
Sl.No. Section Addition (in Rs.)
1. Section 36(1)(va) 9 ,927
2 . Section 37 10 , 49 ,507
3 . Section
507/0 Rs. 36,07,507/-
Rs. 36,07,507/-
Rs. 0/-
Investment in house property ... Indexed cost : 41,040 * 582/100)
-------------
-
Taxable Capital Gains 36,07,507
Less : Deduction u/s 54 :
Investment in House property : 38,29,810
Purchase
adverse inference has been taken in the proceedings under
section 263 of the Income Tax Act, 1961 by the Pr. C.I.T.-1, Kanpur ... Pancham Dass Jain [2006] 156 Taxman 507 (All.). In view of aforesaid facts and
order passed under section 263 of the Income
response to the summons issued u/s 131 of the Act, to the assessee
4
ITA No. 507 ... applying section
40A(3) of the Act. The ld. Counsel further submitted that the ld. CIT(A) has
7
ITA No. 507
u/s 132 of the Act on 25.10.2018.
Subsequently, the case was centralized to the Central Circle 1(1)
vide order dated 30.11.2018. Notice ... assessee admitted income of
Rs.10,69,31,507 as per the provisions of section 115JB. The
Assessing Officer issued statutory notices
u/s 132 of the Act on 25.10.2018.
Subsequently, the case was centralized to the Central Circle 1(1)
vide order dated 30.11.2018. Notice ... assessee admitted income of
Rs.10,69,31,507 as per the provisions of section 115JB. The
Assessing Officer issued statutory notices
u/s 132 of the Act on 25.10.2018.
Subsequently, the case was centralized to the Central Circle 1(1)
vide order dated 30.11.2018. Notice ... assessee admitted income of
Rs.10,69,31,507 as per the provisions of section 115JB. The
Assessing Officer issued statutory notices
