RAMBALRAAM CHAINSS PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, AGRA
In the result the appeal of the assessee is allowed for statistical purposes
ITA 315/AGR/2025[2023-24]Status: DisposedITAT Agra19 Nov 2025AY 2023-24
Bench: Shri M. Balaganesh(Through Virtual Hearing) Rambalraam Chainss Pvt. Ltd, Vs. Ito, 1/98 & 1/99, Kasera Bazar, Ward-1(1)(1), Johari Bazar, Agra Fort- Agra 282003, Agra (Appellant) (Respondent) Pan: Aakcr0768H Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 19/11/2025
For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 234B
139(1) of the Act. The learned CPC while processing the return issued an intimation under section 143(1) of the Act dated 22-12-2023 applying the tax rate under section 115BAA of the Act instead of section 115BAB of the Act. This error arose due to filing of Form 10 IC under section 115BAA