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
Bench: Shri M. Balaganesh(Through Virtual Hearing)
For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Shailendra Shrivastava, Sr. DR
Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274
u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter
referred to as 'the Act') dated 15.04.2019 by the Assessing Officer, DCIT,
Circle-4 (2)(1), Farrukhabad (hereinafter referred to as 'Id. AO').
2.
Though the assessee had raised several grounds of appeal, the only
effective issue to be decided in this appeal is as to whether the Learned
