M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD
In the result, the appeal of the assessee is partly allowed
ITA 637/ALLD/2014[2010-11]Status: DisposedITAT Allahabad20 Mar 2025AY 2010-11
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R
For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri A. K. Singh, Sr. D.R
Section 143(3)Section 145(3)Section 250
b. Rs.939029 was never received/accrued to the assessee from the Govt. Department due to reduced scope of work from what originally in the tender.
c. and likewise Rs.1266231/- was received in subsequent years & duly taxed/considered in the gross receipts of those years. Hence it is a duplicate addition during the year.
6. That in any view of the matter
