SRL CONSTRUCTION PVT LTD,JALNA vs. ACIT, CENTRAL CIRCLE 2, AURANGABAD, AURANGABAD
In the result, appeal of the assessee is dismissed
ITA 847/PUN/2024[2019-20]Status: DisposedITAT Pune29 Jan 2025AY 2019-20
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Srl Construction Pvt. Ltd., V The Acit, 197, Khasgaon, Jafrabad, S Central Circle-2, Jalna – 444203. Aurangabad. Pan: Aaqcs7227L Appellant/ Assessee Respondent /Revenue Assessee By Shri Prateekjha – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 29/01/2025 आदेश/ Order Per Dr.Dipak P.Ripote, Am : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central)-Nagpur, Passed Under Section 263 Of The Income Tax Act, 1961; Dated 08.03.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. A) On The Facts & Circumstance Prevailing In The Case & In Law, Honorable Pr. Cit (Central), Nagpur Has Erred In Not Considering The Submission Made By The Appellant In Fair And
Section 143(3)Section 263Section 40A(3)
2. Sale Register – page 124 to 133 of the paper book.
3. GST-Purchase Register - page 134 to 144 of the paper book.
4. Cash Book – page 145 to 218 of the paper book.
4.4.1 Thus, no details pertaining to Section 40A(3) were filed during assessment proceedings.
ITA No.847/PUN/2024 [A]
4.5 On perusal of the Cash Book