MADHYA PRADESH COUNSALTANCY ORGANISATION LIMITED,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(1), BHOPAL, BHOPAL
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 461/IND/2017[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S M.P. Consultancy Acit-2(1) बनाम/ Organization Ltd., Bhopal Vs. Block -2, 3Rd Floor Paryawas Bhawan, Arera Hills Bhopal (Appellant) (Revenue) Pan: Aabcm0090J Appellant By Shri M.K. Sharma, Ca Revenue By Smt. Vineeta Dube, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 13 .09.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2013-14 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-I, Bhopal, (In Short ‘Cit(A)’), Dated 30.03.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 23.-2.2016 By Acit- 2(1), Bhopal.
Section 143(2)Section 143(3)Section 2(24)(x)Section 224Section 271(1)(c)Section 36Section 37Section 56
penalty proceeding u/s 271(1)(c), which is not justified.
6. That on the basis of above facts, the assessee creeps to leave, to arch, to argue, to amend any of the grounds of the appeal on or before the date of hearing.”
5. Apropos to Ground No.1 & 2 relating to disallowance of prior period expenditure of Rs.2
