SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR
In the result, the appeal filed by the assessee is allowed
ITA 347/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Sanjeev Mathur, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR a
Section 144BSection 147Section 249(4)(a)Section 68
140A, the tax on the total income as declared in the return referred to in that section;
(b) in any other case, the tax on the total income determined under sub-section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII