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

reassessment proceedings u/s 148, but the same was allowed by the NFAC/CIT(A) without appreciating the facts. The Ld. CIT (DR) contended that the AO disallowed such claim of the assessee on the ground that the report which was required to be submitted online was submitted late and therefore the mandatory condition of the section was not satisfied

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR