DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR
In the result, appeals of the Revenue are dismissed
ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)
68 of the Act as the AO himself did not specify the section under
which he intended to make the addition. The ld. A/R further relied on the judgment
of Hon’ble Punjab & Haryana High Court in the case of G.P. International Ltd. 325
ITR 25 (P&H) wherein it is held that “ provisions of section 41 cannot
