NEEL KANTH GUM AND CHEMICALS ,JHUNJHUNU vs. ACIT, CIRCLE JHUNJHUNU, INCOME TAX OFFICE, JHUNJHUNU
In the result, the appeal of the assesee is allowed
ITA 805/JPR/2023[A.Y. 2012-13]Status: DisposedITAT Jaipur09 Apr 2024
Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)
For Appellant: Shri G.S. Mehta, CAFor Respondent: Smt. Monisha Choudhary, Addl CIT-DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 80Section 801Section 80I
801B was an issue res-judicata. The ratio of Liberty India was before the
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NEEL KANTH GUM AND CHEMICALS VS ACIT, CIRCLE- JUHNJHUNU assessee and the ratio of Meghalaya Steel (Supra) even if interpreted incorrectly was not available to the assessee. In this situation it is found that the assessee has made claim of deduction u/s 80IB which
