VIKAS SHARMA,GHAZIABAD vs. ACIT, CIRCLE-55(1), NEW DELHI
In the result, this appeal by the assessee is allowed for statistical purposes
ITA 1464/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Nov 2024AY 2013-14
Bench: Sh. Shamim Yahya & Ms. Vimal Kumarvikas Sharma Acit Vs. Prop. M/S. Pandit Homes, Circle – 55(1), M/S. Pandit Cements & New Delhi M/S. Shri Bankey Bihari Builders & Developers, 15/103, Vasundhara, Ghaziabad – 201 012 Pan No. Avjps 8784 R (Appellant) (Respondent) Assessee By Shri Salil Kapoor, Advocate & Shri Tarun Chanana, Advocate Revenue By Shri Amit Katoch, Sr. D.R. Date Of Hearing: 14.11.2024 Date Of Pronouncement: 19.11.2024
Section 127Section 143(2)Section 143(3)Section 145(3)Section 250Section 271(1)(c)Section 68Section 80C
80C of the Act amounting to Rs. 1,00,000/-.
13. That in view of the facts and circumstances of the case and in law, the AO has erred in charging interest under Sections 234B of the Act.
14. That in view of the facts and circumstances of the case and in law, the AO has erred in initiating
