SHRI SACHIN M. SATHONE,,NAGPUR vs. ACIT-CIRCLE-6,, NAGPUR
In the result, appeal of the assessee is Partly Allowed
ITA 212/NAG/2014[2008-09]Status: DisposedITAT Nagpur08 Nov 2023AY 2008-09
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.212/Nag/2014 िनधा"रण वष" / Assessment Year : 2008-09 Shri Sachin M. Sathone, The Acit, Circle-6, 209, Jai Maa Durga V Nagpur. Apartment, S Kdk Colege Road, Nandanvan, Nagpur – 440009. Pan: Asrps9582N Appellant/ Assessee Respondent/Revenue Assessee By Shri Rachit Thakar – Ar Revenue By Shri Rajat Singhal – Sr.Dr Date Of Hearing 22/09/2023 Date Of Pronouncement 08/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Under Section 250 Of The Income Tax Act, Of Ld.Cit(A)-Ii, Nagpur Dated 11.12.2013 For A.Y.2008-09 Emanating From Assessment Order Under Section 143(3) Of The Act, Dated 31.12.2010. The Grounds Of Appeal Filed By The Assessee Are As Under : “1] Learned C.I.T.(A) Erred In Disallowing Salary Etc. Amounting To Rs.4,99,431/- Being 30% Of Total Salary Of Rs. 16,64,770/- On The Shri Sachin M. Sathone [A]
Section 133ASection 143(3)Section 250Section 292
disallowance is not sustainable. Therefore, we direct the AO to delete the addition of Rs.4,99,431/-. Accordingly, Ground No.1
raised by the assessee is allowed.
Sales promotion Expenses :
7
Shri Sachin M. Sathone [A]
7.2 The Assessee has claimed that assessee distributed Gold
Coins to his retailers. Assessee produced copy of purchase bill to demonstrate the purchase of gold
