MADHYA PRADESH MADHYA KSHETRA VIDUT VITARAN COMPANY LIMITED,BHOPAL vs. THE DCIT- 2-(1), BHOPAL
Appeal is allowed for statistical purpose
ITA 551/IND/2023[2012-13]Status: DisposedITAT Indore30 Apr 2025AY 2012-13
Section 143(3)Section 263Section 271(1)(c)Section 36(1)(viia)
36(1)(viia) and not to assessee which is\nengaged in electricity distribution. Ultimately, the PCIT passed revision-\norder dated 23.03.2017 u/s 263 directing the AO to re-frame assessment\nafter examining the issue of deduction of “Provisions for bad and doubtful\ndebt\". Pursuant to such revision-order, the AO passed order of fresh\nassessment dated 15.06.2017 u/s
