ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD
In the result, the appeal of the revenue is dismissed
ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K
Section 142(1)Section 143(2)Section 143(3)Section 40
234A, 2348, 234C and 234D."
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Varaha Infra Ltd.
8.1 The charge of interest under the above sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order.
9 The fifth ground of appeal is as under
"The Ld. AO has erred in initiating penalty
