BLM HOSPITALS PRIVATE LIMITED ,FARRUKHABAD vs. DCIT CIRCLE 4(2)(1), FARRUKHABAD
In the result, the appeal of the assessee is allowed
ITA 20/AGR/2023[2016-17]Status: DisposedITAT Agra05 Feb 2025AY 2016-17
For Appellant: \nShri Swaran Singh, CAFor Respondent: \nShri Shailendra Shrivastava, Sr. DR
Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274
161 Taxman 218 (SC). Further, it was submitted\nthat proceedings under Section 271(1)(c) of the Act could be initiated\nwhen the particulars of income is concealed or inaccurate particulars of\nincome are furnished in the return of income.\n4.\nWe find that in the instant case, the assessee has inadvertently claimed\nthe MAT credit alone which
