SHUBH KARAN MAHNOT, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-AMBIKAPUR, AMBIKAPUR
In the result, the appeal of the assessee is partly allowed/allowed for statistical purposes in terms of the aforesaid observations
ITA 155/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Nov 2023AY 2018-19
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 155/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shubh Karan Mahnot Prop. M/S. Bikaner Agencies, Tulshi Chowk, Near Primary School, Gangapur, Ambikapur (C.G.)-497 001 Pan : Aalhs2528G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Ambikapur (C.G.) ……""यथ" / Respondent
For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40A(3)
section 43A in respect of godown charges and electricity charges paid by way of cash exceeding of Rs.10,000/-. In the facts and circumstances the additions of Rs.3,63,642/- and Rs.3,84,000/- on account of electricity charges and godown rent. are sustained. The grounds of appeal taken by the appellant are partly allowed.
In the result, Appeal
