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Section 145(3)2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. PSA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR

Section 133ASection 145(3)Section 250(4)Section 253

144A given in other assessment years, therefore, no adverse view is warranted. Thus, by applying the same modus operand! which was applied by the Learned AO in the assessment of A.Y 2012-13, 2013-14 and 2015-16, the Net Profit after deducting depreciation, partner’s remuneration and interest works out to Rs.61,34,365/- which is less than