SWETA GOENKA,JABALPUR vs. PR. COMMISSIONER OF INCOMR TAX-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeal is dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 143(3) of the Income Tax Act, 1961 dated 23/12/2019 is erroneous in-so-far as it is prejudicial to the interest of Revenue. Accordingly, the said order is SET ASIDE, with the direction to the Assessing Officer to pass a fresh Assessment Order. The A.O. is further directed to pass a suitable order by making proper investigation

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

1,56,603/- is not a part of statutory dues nor an\nexpenditure; which is in the nature of tax, duty, cess or fee to which provisions\nof section 43B of I.T. Act, 1961 could be invoked.\n5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/-\nassessed under the head income from other sources

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

1,56,603/- is not a part of statutory dues nor an\nexpenditure; which is in the nature of tax, duty, cess or fee to which provisions\nof section 43B of I.T. Act, 1961 could be invoked.\n5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/-\nassessed under the head income from other sources