ACIT, CIRCLE, BARMER vs. M/S. MAHAVEER INFRA ENGINEERING PVT. LTD. , MUMBAI.
In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order
ITA 186/JODH/2018[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15
Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :
For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 133(6)Section 68
rectification application u/s 154 before Ld.AO wherein this addition so made was ultimately reduced to Rs.13.10
Lacs and the balance additions were already deleted.
4.3 Before Ld. CIT(A), it was pointed out that the difference of Rs.13.10 Lacs arose due to double entry of TDS deduction by the respective parties while making the advances but nevertheless, the receipts were
