SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)
Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost
ITA 260/BIL/2016[2010-11]Status: DisposedITAT Raipur14 Mar 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].
For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(3)Section 194ASection 250Section 40
194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1) of the Act r.w.s. 31ACB;
Amt of Interest/finance
CA Certificate Details
Sr
NBFC Payee charge Debited / Claimed as Exps & disallowed
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