PURNA CHANDRA BISWAL,JAJPUR vs. PRINCIPAL CIT, CUTTACK
In the result, appeal of the assessee is partly allowed
ITA 200/CTK/2018[2013-14]Status: DisposedITAT Cuttack15 Nov 2019AY 2013-14
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.200/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Sri Purna Chandra Biswal, Vs. Principal Cit, Cuttack Jakhapura, Jajpur-755019 स्थायी लेखा सं./Panno. : Aclpb 1493 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.K.Sarangi, Ar िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr
For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 144Section 145Section 145(3)Section 263Section 44ASection 68
164/- of sundry
Accounts written off as separate income, which in fact has originated from works contract income. The action of the Ld. CIT was wholly unreasonable, uncalled for and bad in law.
2. The Ld. Pr. CIT is erred in law as well as in facts by proposing the addition of amount of sundry creditors, amounting to Rs. 2
