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
276 ITR 79 (P&H)].In COMMISSIONER OF INCOME
TAX vs. T. PERUMAL (INDL.)(2014) 90 CCH 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
