SIPANI WOOLEN PRIVATE LIMITED,BIKANER vs. ITO, WARD-1(2), BIKANER
In the result, appeal of the assessee is allowed for statistical
ITA 178/JODH/2022[2018-19]Status: DisposedITAT Jodhpur03 Aug 2023AY 2018-19
Bench: Filing Of Income Tax Return & Disallowance On Account Of Incorrect
Section 143(1)Section 234ASection 32(1)(i)Section 36(1)(va)
section 143(1) of the
Income Tax Act, by the DCIT, CPC.
2
Sipani woolen Pvt Ltd.
2. The assessee has marched this appeal on the following
grounds:-
“1. The ld. CIT(A), Bikaner was wrong in law as well as in facts in upholding an addition of Rs. 2,26,484/- on account of employer and employee contribution