M/S A R TRANSPORT,SATNA vs. INCOME TAX OFFICER, SATNA
In the result, the appeal filed by the assessee is dismissed
ITA 16/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023
Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B
disallowance following the decision of Hon’ble Supreme
Court in the case of Checkmate
Services
P.
Ltd.
vs
Commissioner of Income Tax-1 in Civil Appeal no. 2833 OF 2016. Relevant part of the order of Ld.CIT(A) is reproduced as under:-
5. Decision
Ground No.1 to 4
1. Addition of Rs.2
