SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK
In the result, appeals of the assessee stand partly allowed for statistical purposes
ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19
Bench: Before Shri George Mathanmember & Manish Agarwal
For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)
Section 40A(3) of the Act and in not considering the business exigency and application of Rule 6DD of I.T. Rules, the impugned addition made by the learned A.O. and confirmed by the learned CIT (Appeal) thus, being not sustainable in the eye of law, needs to be deleted in the interest of justice.
5. For that, when the reassessment