ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), JABALPUR, JABALPUR vs. HARISHCHAND NEMICHAND DUGAD, CHHINDWARA
In the result, the appeal of the Department is dismissed
ITA 97/JAB/2024[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2012-13 Asstt. Commissioner Of Income Tax, Vs. Harishchand Nemichand Circle-2(1), Jabalpur, Jabalpur, M.P. Dugad, Chhindwara, M.P. Pan:Aabhh3293K (Appellant) (Respondent)
For Appellant: NoneFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250Section 801B(10)Section 80I
section 147 r.w.s. 143(3) dated 19.06.2019 has been partially allowed. The grounds of appeal are as under:-
“1. Whether, on the facts and in the circumstances of the case and in law, the Ld.
CIT(A) erred in deleting the disallowance made u/s 801B
