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
Property
i)
Infrastructural receipt
3,28,975.32
Own warehouse building and goods store on ware house.
ii)
Rental receipt
37,07,531.68
Goods stored on rented ware houses.
Hence your view that A.O. has not verified the expenditure claimed is neither correct nor prejudicial to the interest of revenue.
(4) EXPLANATION IN RESPECT OF NON VERIFICATION OF DEDUCTION
