ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR
In the result, the revenue appeals in ITA Nos
ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
Section 139Section 148Section 35ASection 801A(7)Section 80J
10. The CIT(A) has extensively dealt with this issue in his order and considered
the various contention raised by the AO and also the submissions made by the
assessee during the appellate proceedings. The summary of his findings given
in the order for A.Y. 2016-17 are reproduced as under:
"The submissions of the appellant has been carefully perused