M/S ETERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD. ,3A, JAGATPURA ROAD, NEAR JAWAHAR CIRCLE, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR
In the result, appeal filed by the assessee is allowed
ITA 263/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Sept 2023AY 2018-19
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Yogesh Parwal, CA &For Respondent: Shri James Kurian, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 271A
92A of the Act. So far as loan of Rs.12,55,000/- taken from Dr. Shamim Sharma & interest payment of Rs.7,42,793/- is concerned, same has not been reported in Form 3CEB under bonafide belief that these transactions are routed through NRO account of Dr.
Shamim Sharma, hence not reportable. The assessee further submitted that section
