ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S.TIRUPATI CONSTRUCTION (PAN AACFT8104E), OPP. RAILWAY STATION, BURHAR, DIST.- SHAHDOL (M.P.)
In the result, issue no.3 raised by the Revenue in ground no
ITA 25/JAB/2017[A.Y- 2012-13,]Status: DisposedITAT Jabalpur16 Mar 2018
Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 25/Jab/2017 "" " " " " " " / Assessment Year : 2012-13 Asstt. Commissioner Of M/S. Tirupati Construction, Income-Tax, Vs Opp. Railway Station, Burhar, Central Circle Distt. – Shahdol (Mp) Jabalpur Pan : Aacft 8104 E / (Appellant) / (Respondent) Revenue By : Shri V.B. Sargar, Dr Assessee By : Shri B.K. Nema, Adv. $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Revenue For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-2, Jabalpur Dated 14.03.2017 Vide Appeal No.J/Cit(A)2/Jbp/Acit/Cir/Katni/024/2015-16, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 17.03.2015 Framed By The Acit, Circle-Katni.
For Appellant: Shri B.K. Nema, AdvFor Respondent: Shri V.B. Sargar, DR
Section 132Section 143(2)Section 143(3)Section 144Section 14A
disallowance while completing the assessment under Section 144 of the Act.
We further find that when the issue came up before the ld. CIT(A), assessee submitted copies of ledger account of the purchases, rent, repairs of machinery, salary and wages and other expenses totaling to Rs.6,94,40
