M/S. MAA TARA TRANSPORT CO.,BURNPUR vs. I.T.O., WARD - 2(2), ASANSOL, ASANSOL

आदेश /O R D E R This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income-tax (Appeals)-Asansol’s order dated 22.03.2018 passed in case No. 177/C.I.T.(A)/Asl/W-2(2)/Asl/14-15 partly upholding Assessing Officer’s action making disallowance @ 20% to 8% on transport hire charges and repair maintenance charges disallowance @ 10% of ₹23,15,895/- to 8% in the lower appellate order; respectively involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’.