KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI
In the result, the appeal is allowed for statistical purposes
ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40
50,47,450/- under the head,
‘material expenses’, Rs.3,30,45,840/- under the head, ‘labour payment’,
Rs.3,30,458/- under the head, ‘labour welfare expenses’ and Rs.40,52,840/- under the head, ‘repair and maintenance’. He asked the assessee to substantiate these payments, but in the absence of response, he held that the same were unverifiable.
Accordingly, he made
