RAJSILA STONE CRUSHER,SIDHI vs. INCOMETAX OFFICER WARD 2 , REWA
In the result, the appeal of the assessee is allowed
ITA 121/JAB/2024[2012-13]Status: HeardITAT Jabalpur17 Sept 2025AY 2012-13
Bench: Shri Kul Bharatassessment Year: 2012-13 Rajsila Stone Crusher V. Income Tax Officer Prop Shri Pushpraj Singh, 15 Ward-2 Shastri Nagar, Gopadbanas, Income Tax Office, Kothi Distt-Sidhi-486661. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aalfr4762R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R
For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 143(2)Section 194ASection 201(1)Section 40Section 4O
194A of the Act. In the absence of any explanation, the Assessing Officer disallowed the expenditure by invoking the provision u/s 40(a)(ia) of the Act and disallowance of Rs.7,24,937/-. Further, the Assessing Officer made disallowances out of the various expenses under the head transportation, travelling, spare parts and repair & machinery to Rs.2,00,000/-. Thus
