OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN
In the result, we find no substantial question of law being involved in this appeal
ITA 811/JPR/2023[2015-16]Status: DisposedITAT Jaipur31 Jul 2024AY 2015-16
Bench: DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 115JSection 143(3)Section 154Section 80Section 801C(2)(b)Section 80I
80I of the Act had been wrongly allowed at ` 90,87,694/- against admissible deduction of ` 1,36,24,492/-. The Assessing Officer rejected the assessee's claim for rectification after considering the application. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A]. Vide order dated