VARSMA ENGINEERS GROUP,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), JABALPUR
In the result, the assessee’s appeal is allowed
ITA 224/JAB/2018[2008-09]Status: DisposedITAT Jabalpur22 Oct 2021AY 2008-09
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2008-09 Varhsma Engineer’S Group, Assistant Commissioner Of Vs. Income Tax, Vijay Nagar, Circle – 1(1), Jabalpur (M.P.) Jabalpur (M.P.) [Pan: Aaefv 7885Q] (Appellant) (Respondent) Appellant By Sh. H.S. Modh Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 12/10/2021 Date Of Pronouncement 22/10/2021
Section 143(3)Section 147Section 148(1)Section 184Section 40
reassessment order.
Adverting thereto, he would submit that there could thus be no reason to believe a non-disallowance of interest u/s. 40(a)(ia).
3.2
The Revenue’s case is that the signing on the copy of the deed by all the partners is a pre-requisite for compliance of section 184
