KAMAL NAYAN AGRAWAL,BETUL vs. THE DCIT, ITARSI

Appeal is partly allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2011-12 Kamal Nayan Agrawal, Dcit, 218, Sadguru Niketan

disallowance of Rs. 2,68,197/- only which comes to “.5%”. Hence, the differential of Rs. 26,83,197 (-) 2,68,197 = Rs. 24,15,000/- was added. Page 2 of 7 Kamal Nayan Agarwal Assessment year 2011-12 5. Aggrieved, the assessee went in first-appeal but did not succeed. Now, the assessee has come in this appeal

THE ACIT, 1(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LIMITED, BHOPAL

In the result, the appeal of the revenue is partly allowed for