M/S. SHI vs. HAKTI VEHICLE AGENCY PVT. LTD,NAGPURVS.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR
In the result, the appeal of the assessee stands partly allowed
ITA 30/NAG/2023[2014-15]Status: DisposedITAT Nagpur16 Apr 2024AY 2014-15
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(3)Section 246A(1)(a)Section 250Section 37(1)Section 44A
TDS etc.
2.2 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act, wherein Ld. NFAC allowed the assessee’s appeal partly, however confirmed the first two disallowance on equi-reasons.
2.3 Further aggrieved assessee came in present appeal with two substantive grounds as laid in appeal memo;
‘1) On the facts
