SHRI SANT NARHARI NAGARI SHAHKAR PAT SANSTHA MARYADIT,BHANDRA vs. ITO, WARD -2, BHANDARA
In the result, Assessee’s appeal is allowed in part for statistical purposes
ITA 431/NAG/2024[2017-18]Status: DisposedITAT Nagpur23 Sept 2025AY 2017-18
Bench: Shri Narender Kumar Choudhryshri Sant Narhari Nagari Ito, Ward-2, Bhandara Shahkar Pat Sanstha Maryadit, R.No. 1/2 Nagar Vs. Palika Shivaji Chowk, Pauni, Bhandra-441910. Pan: Aakts 3987 N (Appellant) (Respondent)
For Appellant: Shri Kapil Hiranji, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 194HSection 250Section 40Section 80ASection 80A(5)Section 80PSection 80P(5)
delay is condoned.
5. Coming to the merits of the case, it is observed that the Assessing Officer (AO) vide assessment order dated 30/09/2019
has made the disallowance of Rs. 48,093/- u/sec. 40(a)(ia) of the Act and Rs. 2,28,435/- on account of disallowance of provision for bad debts.
6. The Assessee being aggrieved, challenged