DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S.TDP & ASSOCIATES, JABALPUR
In the result, both the Revenue’s appeal and the assessee’s CO are dismissed
ITA 66/JAB/2019[2012-13]Status: DisposedITAT Jabalpur15 Jun 2022AY 2012-13
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Shiv Kumar, Sr. DRFor Respondent: Shri Sapan Usrethe, Advocate
Section 143(3)Section 147Section 254(2)Section 44A
147 read with section 143(3) of the 1 | P a g e
C.O.No. 01/JAB/2022
TDP & Associates
Income Tax Act, 1961 (‘the Act’ hereinafter) dated 28/12/2017 for Assessment
Year (AY) 2012-13. 2. The appeal, initially dismissed by the Tribunal on 23/08/2019 on account of low tax-effect, was later recalled vide order u/s. 254(2) dated 27/04/2022 for being