ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT
In the result, the appeal of the Revenue is dismissed
ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148
section 143(2) was issued before the completion of the assessment the Hon'ble
CIT(A) should have held that the assessment order of ld AO is bad in law.
4. Considering the fact that the assessee has produced on 15.10.2018 books of account and supporting bills, royalty payment challan etc, in respect of expenses of Rs.89,72,239/- debited
