ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

80J on the basis\nof the such report.\n3 The Id. CIT(A) has failed to appreciate the fact that in the present case\nthe assessee has failed to offer a satisfactory explanation for his failure to\nsubmit the audit report in Form 10CCB in time.\n4. Whether the Ld. CIT(A) is justified in deleting the disallowance made\nu/s

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

80J on the basis of the such report. 3 The Ld. CIT(A) has failed to appreciate the fact that in the present case the assessee has failed to offer a satisfactory explanation for his failure to submit the audit report in Form 10CCB in time. 4. Whether the Ld. CIT(A) is justified in deleting the disallowance made

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR, JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD. , JODHPUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blea.C.I.T., Circle-1, Jodhpur. Revenue By Assessee By Date Of Hearing Date Of Pronouncement

section 801A(7) to file audit report in form 10 CCB within prescribed time limit to claim deduction u/s 35AD. 2. ITA No. 540/Jodh/2024 (Assessment Year 2015-16) 2. Whether the Ide CIT(A) has erred in observing that in the case of CIT vs. G.M. Knitting Industries (P). Ltd. 376 ITR 456, the Hon'ble Supreme Court further held