ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD
ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68
4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored.
5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C