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
3) of the IT Act, 1961 is illegal and bad in law and against the principles of natural justice.
4. On the facts and in the circumstances of the case, the lump sum disallowance of Rs. 25,00,000/- out of expenditure incurred on purchase of materials, labour payments, labour welfare expenses and repairs and maintenance aggregating