M/S.SAGAR TOBACCO & INDUSTRIES PVT.LTD.,SAGAR vs. ASSISTANCE COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 48/JAB/2017[2007-08]Status: DisposedITAT Jabalpur08 Jul 2022AY 2007-08
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 139(1)Section 143(3)Section 194Section 40
section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) vide order dated 17/11/2009 for assessment year (AY) 2007-08. 2. The appeal raises, per its sole ground, a single issue, i.e., the disallowance for Rs. 1,43,903 u/s. 40(a)(ia) of the Act in view of the non-deduction of tax at source
