SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA
In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations
ITA 148/RPR/2018[2012-13]Status: DisposedITAT Raipur10 Jul 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent
For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40Section 68
194A of the Act.
Considering the technical lapse on the part of the assessee in not furnishing the accountant certificates in the prescribed form, i.e “Form
26A” r.w Rule 31ACB, we, thus, in all fairness restore the issue to the file
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Sushil Kumar AgrawalVs. DCIT, Circle-Korba (C.G.) of the A.O with a liberty to the assessee to furnish
