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)
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Assessment Year:2014-15
11. Heard the learned D.R. and the learned A.R. It is found from the record that the CIT(A) observed that the trucks were put to use immediately after purchase on 03/05/2013 and due to typographical error in the audit report, the auditor has wrongly mentioned the date of purchase and date
