O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR
In the result, the appeal filed by the assessee is partly allowed
ITA 54/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18
Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R
Section 143(3)Section 14ASection 194HSection 263Section 36(1)(v)Section 40
194H of the Act.
(c) Non-disallowance of expenses u/s 14A of the Act.
Accordingly, the Ld PCIT initiated revision proceedings u/s 263 of the Act.
After hearing objections raised by the assessee, the Ld PCIT set aside the assessment order in respect of above said three issues and directed the AO to examine the above said three issues
