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Section 37(1)9 Addition to Income7 Disallowance6 Section 405 Section 143(3)5 Section 271D3 Business Income3 Section 269S2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

In the result, the levy of penalty is cancelled and the appeal of the appellant is allowed

ITA 196/JAB/2016[2012-13]Status: FixedITAT Jabalpur20 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Vs. Shri Jammu Beg, Satna, M/S Mirza Transport, Madhya Pradesh. Main Road, Waidhan, Singrauli. Madhya Pradesh.

For Appellant: NoneFor Respondent: Shri Shravan Kumar Gotru, CIT-DR

Section 143(2)Section 143(3)Section 269SSection 271D

166 Chen HC. the assessee engaged in business of civil construction and had debited various expenses like payment of accounting charges etc.. The assessee submitted that he was a labour supervisor and had no resources to finance the construction and hence he resorted to take loans from friends at time emergency, particularly on Saturdays when labour payment shave

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH