DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR
In the result, the Revenue's appeal is dismissed as not maintainable
ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)
48,830/- u/s 271(1)(c) is directed to be deleted.'
3. The respective cases
Before us, the assessee's case, as before the first appellate authority, was that there has been no furnishing of inaccurate particulars; the details of prior period expenses having been duly disclosed in the final accounts. It was not open for the AO to, while
