DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR
In the result, the Cross Objection of the assessee is partly allowed
ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 143(2)Section 143(3)Section 40Section 40A(3)
40A(3) of the Act, we find no error or infirmity in the approach of the CIT(A) and we find no merit in ground No. 3 of the Revenue’s appeal. Accordingly, ground No. 3 of the Revenue is dismissed.
16. Ground No. 4 is regarding deleting the addition of Rs.5,74,219/- made by the Assessing Officer
