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Section 2502 Section 143(3)2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. MANAV MOTORS, RAIPUR

In the result, appeal of the revenue is disposed-off, in terms of our aforesaid observations

ITA 151/RPR/2022[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 151/Rpr/2022) (Assessment Year: 2017-18)

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 250Section 253(5)Section 269SSection 270A(2)(a)Section 68

206C wherever applicable and the same is deposit in the government department. It is the contention of the appellant before the Ld. CIT(A)’s that provisions of section 269ST are not attracted as the appellant has not received any loans, the receipts in the appellants case are being the sales receipt. Ld. CIT(A) has considered the plea