ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR
In the result, appeals filed by the revenue for the assessment years
ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(3)
68. On appeal, the CIT(A) observed that there is no clarity regarding
change in accounting method and not clear whether repairs expenses
were charged to P&L account and hence, upheld the addition.
69. We have heard the rival submissions, perused the orders of the
lower authorities and materials available on record. In the instant case,
the assessee
