ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA
In the result, appeal filed by the Revenue in ITA no
ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C
Section 147/148 of the 1961 Act, to be valid.
5.311 So far as additions on the merits , the assessee submitted before ld. CIT(A) during the course of appellate proceedings, that there is no suppression of interest income with regard to the interest income disclosed in the Profit and Loss Account and Part-B of Annexure-1 in the Audit