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
3. Lumpsum disallowance on account of labour
Rs.2,00,000/- payments
4. Lumpsum disallowance on account of Rs.2,00,000/- purchase and expenses
5. Lumpsum disallowance on account of salary
Rs,1,00,000/- expenses
6. Disallowance u/s.40(a)(ia) of the Act on Rs.50,000/- account of audit fees
4. Aggrieved, the assessee carried the matter in appeal before
