TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR
In the result, all the three appeals of the assessee in ITA No
ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)
142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble
Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd
[supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on account