M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER
In the result, appeal of the assessee is allowed
ITA 171/JODH/2018[2013-14]Status: DisposedITAT Jodhpur20 Mar 2020AY 2013-14
Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R
Section 143(3)Section 263Section 80I
801B
(11A) were elaborately discussed with the A/R and detailed queries as stated below were raised:
“ In this regard, in continuation of assessment proceeding your attention is drawn towards the first questionnaire issued by the undersigned dated
25.01.2016 whereby it was pointed out in query no.
18 that for claiming deduction u/s 80IB, it is mandatory that as per rule
