DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR vs. MINERAL EXPLORATION CONSULTANCY LTD., NAGPUR
In the result, Ground No.1, 3 & 4 of the Revenue are dismissed
ITA 53/NAG/2023[2018-19]Status: DisposedITAT Nagpur28 Mar 2024AY 2018-19
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.53/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 The Deputy M/S.Mineral Corporation Commissioner Of Income V Corporation Limited, Tax, S (Name Changed As Mineral Circle-2, Nagpur. Exploration Consultancy Limited), Dr.Ambedkar Bhawan, 2Nd Floor, High Land Drive Road, Seminary Hills, Nagpur – 440006. Pan: Aabcm9165C Appellant / Revenue Respondent / Assessee Assessee By Shri Ashutosh Joshi – Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal) Dated 23.12.2022 For A.Y.2018-19 Passed Under Section 250 Of The M/S.Mineral Corporation Corporation Limited [R]
Section 250
section 250 of the M/s.Mineral Corporation Corporation Limited [R]
Income Tax Act, 1961. The Revenue has raised the following grounds of appeal :
Submission of ld.AR :
2. The ld.Authorised Representative(ld.AR) of the assessee explained that the ld.CIT(A) has decided the assessee’s appeal regarding issue of prior period expenses following the decision of ITAT in assessee’s own case
