M/S SRBH EBGUNEERING & EQUIPMENT PVT LTD DELHA MOD, SARLA NAGAR , MAIHAR DISTT SATNA(M.P),SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX , DCIT CIR KATNI, JABALPUR
In the result, the assessee’s appeal is allowed
ITA 10/JAB/2022[2017-18]Status: DisposedITAT Jabalpur06 Sept 2022AY 2017-18
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B
disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s.
143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench, following it’s decision in Nikhil Mohine v. Dy. CIT (in ITA Nos.
37 & 38/Jab/2021, dated 18/11/2021). Sh. Mehrotra, the ld. Sr. DR, would, on asking, concede to this being
