INFRASTRUCTURE LOGISTICS PVT. LTD.,DONA PAULA vs. JOINT COMM. OF INCOME TAX, RANGE - 1, PANAJI
In the result, appeal of the assessee in ITA No
ITA 380/PAN/2017[2009-10]Status: DisposedITAT Panaji13 May 2022AY 2009-10
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.
For Appellant: Shri Nishant Thakkar, AR &For Respondent: Shri Sourabh Nayak, DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 40Section 41(1)
111 (SC). It was submitted by the Ld. AR that as laid down by the Hon’ble Apex Court in its aforesaid judicial pronouncements, it was mandatory on the part of the A.O to record his dissatisfaction as regards the claim of disallowance of expenditure incurred for earning of the exempt dividend income, failing which he was divested
