M/S AHUJA BULKS MOVERS PVT. LTD.,NAGPUR vs. ACIT, CIRCAL-1, NAGPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 180/NAG/2017[2012-13]Status: DisposedITAT Nagpur05 Apr 2022AY 2012-13
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 180/Nag/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Ahuja Bulk Movers Pvt. Ltd. B-307, Lokmat Building, Wardha Road, Nagpur-440 012 Pan : Aabca5014E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1, Nagpur. ……""यथ" / Respondent Assessee By : Shri R.K Ganeriwal, Ar Revenue By : Shri Vitthal Bhosale, Dr सुनवाई क" तार"ख / Date Of Hearing : 18.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 05.04.2022
For Appellant: Shri R.K Ganeriwal, ARFor Respondent: Shri Vitthal Bhosale, DR
Section 143(1)Section 143(2)Section 143(3)Section 201Section 201(1)Section 40
26A from a Chartered Accountant i.e, evidencing that the interest amount in question was duly included by the payee in its return of income and the corresponding taxes on the same deposited, which fact would absolve him of the disallowance contemplated u/s. 40(a)(ia) of the Act, therefore, inadvertently and on account of a bonafide mistake the delay
