WHOLERY INFRASTRUCTURE PRIVATE LIMITED,KOTA, RAJASTHAN vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, RAJASTHAN
In the result, the appeal filed by the assessee is allowed
ITA 525/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Oct 2023AY 2017-18
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Vijay Goyal, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(9)Section 154Section 154(1)(a)Section 44A
delay of 13
days has been condoned.
The assessee has raised ground of appeal with the grievance that Ld. Assessing Officer has erred in passing rectification order u/s 154 of the Income Tax Act, 1961. In this regard assessee has stated that 1. That the Ld. AO has passed the order u/s 154 of the Income Tax Act,
1961 rejecting