M/S BPS INFRASTRUCTURE, BALODA BAZAR,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR
In the result, the appeal of the assessee firm in ITA No
ITA 315/RPR/2023[2019-20]Status: DisposedITAT Raipur05 Dec 2023AY 2019-20
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 315/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S. Bps Infrastructure Village- Raseda, Tehsil-Baloda Bazar, Baloda Bazar-493 332 (C.G.) Pan : Aaofb5038R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(3), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)
section 139(1).
2. That other ground shall be pressed at the time of hearing.”
2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2019-20 on 30.09.2019, declaring an income of Rs.14,66,150/-. The A.O/CPC,
Bengaluru vide intimation issued u/s. 143(1) of the Act, dated 06.03.2020
disallowed the assessee’s claim for deduction
