AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA
The appeal is allowed for statistical purposes
ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19
Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)
Section 115JSection 143(1)Section 207Section 234BSection 234C
275 days which may kindly be condoned and appellant may kindly be heard on merits.
Submissions on merits (Ground No.2, 3 and4)
These grounds relates to the charging of excessive interest under section 13. 234C of the Act.
The appellant company had filed e-return declaring income of Rs.26,60,05
400/- under normal provisions of the Act which inter