ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD
In the result, appeal filed by the Revenue in ITA No
ITA 227/ALLD/2016[1997-98]Status: DisposedITAT Allahabad24 Dec 2021AY 1997-98
Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)
For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. Ashish Bansal Adv
Section 143(2)Section 143(3)Section 44A
disallowance of Rs. 18,333/- on a/c of entertainment expenses.
10. That the ld. CIT(A) has erred in deleting the additions made by the Assessing
Officer by simply relying upon the submissions of the assessee without examining and analyzing the facts of the case.
11. Any other ground that the appellant craves to add/amend at the time of hearing
