M/S. EXIM INDIA OIL COMPANY LTD,CUTTACK vs. DCIT, CUTTACK
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 70/CTK/2008[1998-99]Status: DisposedITAT Cuttack08 Jun 2022AY 1998-99
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 1998-99 M/S. Exim India Oil Company M/S. Exim India Oil Company Vs. Dcit, Circle Dcit, Circle-1(1), Ltd., At:N.H-5, Tiberwal Nagar, 5, Tiberwal Nagar, Cuttack Jagatpur, Cuttack Jagatpur, Cuttack Pan/Gir No. No.Aaace 3929 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K. Tiberwal Tiberwal, Md Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 8/6/ 20 / 2022 Date Of Pronouncement : 8 /6 6/2022 O R D E R
For Appellant: Shri B.K. TiberwalFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 43BSection 68
43B of the I.T.Act, 1961. 4. That under the facts and circumstances of the case, the Learned CI.T.(A) is not justified in confirming the addition of Rs.4,252/- as donation being inadmissible in nature.
5. That under the facts and circumstances of the case, the Learned
C.I.T.(A) ought to have deleted the addition of Rs.2.83,371/- under
