DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA
In the result, all the appeals of the Revenue in ITA No
ITA 294/PAT/2023[2021-22]Status: DisposedITAT Patna15 Oct 2024AY 2021-22
Bench: Shri Rajpal Yadav & Dr. Manish Borad
For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I
section 801A could not be audited as the assessee failed to claim the same while filing return u/s 139. 5. That on the facts and in the circumstances of the case and in law, Ld. CIT(A)-3,
Patna failed to appreciate the fact that the auditor in his audit report did not confirmed eligibility of deduction u/s 80IA
