SATYA NARAYAN DHOOT,JODHPUR vs. PR. CIT-1, JODHPUR
In the result, the appeal of the assessee is allowed in respect of above said three issues
ITA 49/JODH/2022[2017-18]Status: DisposedITAT Jodhpur17 Jan 2023AY 2017-18
Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Gosain (Jm) I.T.A. No. 49/Jodh/2022 (A.Y. 2017-18) Vs. Pcit-1 Satya Narayan Dhoot C/O Rajendra Jain Advocate Jodhpur 106, Akshay Deep Complex 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. Pan : Aanpd4945L (Appellant) (Respondent) Assessee By Shri Rajendra Jain Department By Smt. Alka Rajvanshi Jain Date Of Hearing 03.11.2022 Date Of Pronouncement 17 .01.2023 O R D E R Per B.R.Baskaran (Am) :-
Section 10(38)Section 143(3)Section 14ASection 263Section 80I
14A of the Act.
Even though the Ld D.R submitted that the Ld PCIT has taken one more issue, yet we confine ourselves to the above said three issues only, since the argument was advanced on the above said three issues only.
3. The first issue relates to the deduction allowed u/s 80IA of the Act.
The assessee has operated