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Addition to Income3 Section 145(3)2 Section 143(2)2 Disallowance2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

In the result, the appeal of the Revenue is partly allowed

ITA 55/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 145(3)

section 145(3) of the Act and disallowed 50% expenses. It is found that the learned CIT(A) while holding the tractor expenses of Rs.10,54,750/- as reasonable, has not relied on any of the documents. Considering the above facts and circumstances, we find reasonable to restrict the disallowance to Rs.2,00,000/- instead of Rs.10

VIJAY RATHI,ITARSI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-ITARSI, ITARSI

ITA 141/JAB/2023[2012-13]Status: DisposedITAT Jabalpur09 Jan 2025AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13 Vijay Rathi L/H Manisha V. Dcit, Circle Rathi 109, Aaykar Bhawan, C/O Rathi Dal Mill, Surajganj, Hoshangabad Road, Main Road, Itarsi-461111. Bhopal-462011. Pan:Agmpr6103K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

VIJAY RATHI,ITARSI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-ITARSI, ITARSI

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

VIJAY RATHI,ITARSI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-ITARSI, ITARSI

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)