S.RANJAN & BROTHERS,MUZAFFARPUR vs. DCIT, CIRCLE-1, MUZAFFARPUR
In the result, the appeal of the assessee is allowed
ITA 71/PAT/2021[2017-18]Status: DisposedITAT Patna14 May 2024AY 2017-18
Bench: Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 S. Ranjan & Brothers Dcit, Circle-1, Muzaffarpur Puja Bazar, Motijheel, Muzaffarpur- Vs 842001. Pan: Aaofs 8056 Q (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Sushil Kumar Mishra, Jcit, Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 14.05.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2017-18 Is Directed Against The Order Dated 30.08.2021 Passed By The Ld. Commissioner Of Income-Tax (Appeals), Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’].
For Appellant: NoneFor Respondent: Shri Sushil Kumar Mishra, JCIT, DR
Section 143(2)Section 40A(3)
38,466/- was disallowed u/s 40A(3) of the Act.
4. Dissatisfied with the above order, assessee went into appeal before the ld. CIT(A) where the appeal of the assessee was partly allowed. However, payments made to M/s. M.M. Nirman Pvt. Ltd.
of Rs. 1,90,000/- sustained by the ld. CIT(A).
5. Aggrieved by the above order
