M/S VARSMA ENGINEERS GROUP, 656, VIJAY NAGAR , DAMOH ROAD , ,JABALPUR vs. ACIT, CIRCLE 1(1) , JABALPUR
In the result, the appeal filed by the assessee is allowed partly for statistical purposes
ITA 90/JAB/2022[2022-21]Status: DisposedITAT Jabalpur11 Sept 2023AY 2022-21
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Varsma Engineers Vs Asst. Director Of Group, 656, Vijay Nagar, Income Tax, Cpc, Damoh Road, Jabalpur (M.P.) Bengaluru. Acit, Circle-1(1), Jabalpur. (Appellant) (Respondent) Pan No. Aaefv7885Q Assessee By Shri H.S.Modh, Adv. Revenue By Shri Rajesh Kumar, Sr. Dr Date Of Hearing 11/09/2023 Date Of Pronouncement 11/09/2023 O R D E R Per Om Prakash Kant, A.M.: The Appeal By The Assessee Is Directed Against The Order Dated 03.10.2022 Of Ld. Commissioner Of Income Tax(A)-National Faceless Appeal Centre, Delhi [“In Short The Ld.Cit(A)”] For Assessment Year 2020-21, Raising Following Grounds:-
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B
690/- was disallowed and adjusted to the returned income. On further appeal, the Ld.CIT(A) referred the amendment made to section
