SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR
In the result appeal of the assessee is allowed
ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40
set aside the assessment framed u/s 143(3) r.w.s. 147 despite of the fact findi ngs recorded by A.O. in reassessment framed pursuance to notice u/s 148 at para
2 & 3 that sum of Rs.3,23,670/- was not claimed as interest expenses in profit and loss
