HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,
In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed
ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR
Section 142(1)Section 143(3)Section 254(2)Section 43B
91,233/- u/s.43B is uncalled for should be deleted.
4. The assessment order framed by additional commissioner is without jurisdiction. The additional ground should have been allowed. The order of assessment should be annulled.
5. The learned CIT(A) is not justified in not allowing the refund of Rs.
500/- excess appeal fees inadvertently paid by the assessee, same
