BHIMA JEWELLERS AND DIAMONDS,ATTINGAL vs. THE ADDITIONAL OR JOINT OR DEPUTY OR ASSISTANT COMMISSIONER OF INCOME TAX, DELHI
In the result, the appeal filed by the assessee is partly allowed
ITA 623/COCH/2023[2018-19]Status: DisposedITAT Cochin15 Oct 2024AY 2018-19
Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2018-19 The Asst. Commissioner Of Bhima Jewellers & Diamonds, Vs. M M Hall Lms Junction, Attingal, Income Tax, Trivandrum – 695 101. Circle – 1(1), Trivandrum. Pan – Aamfb 3260 F The Addl/Joint/Dy./Asst. Commissioner Of Income Tax, Nfac, Delhi. Appellant Respondent Assessee By : Shri R Krishnan, Ca Revenue By : Smt. Giriy Albert, Sr. Dr Date Of Hearing : 19.09.2024 Dateof Pronouncement : 15.10.2024 O R D E R Per Waseem Ahmed:
For Appellant: Shri R Krishnan, CAFor Respondent: Smt. GirIy Albert, Sr. DR
deemed required and recompute the disallowance of interest expenses afresh and disallow the same as discussed above.
Thus, ground nos. 6 to 13 are treated as partly allowed subject to the recomputation of the AO.
5. Being aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us.
6. The ld. AR before us contended
