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
loss account has debited
Rs.89,72,239/- in single figure mentioning further sub-heads “to purchases, development and royalties and direct expenses (Gitti, Sand, Cement, Iron,
Steel, Diesel, Damer, Grains and other materials) (Clay, Digging, Iron binding, Sentring, Labour Payment, entry tax, transportation, Machinery
Rent, Sub-contractor payment, etc. expenses)". The Assessing Officer asked the assessee to provide copy
