M/S. RUKMANI ENGINEERING WORKS, (NOW RUKMANI INFRA PROJECTS PVT. LTD.,,ODISHA vs. THE DY. CIT- CIRCLE- KORBA,, KORBA(CG)
In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations
ITA 81/RPR/2014[2008-09]Status: DisposedITAT Raipur21 Jan 2025AY 2008-09
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G
For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143Section 251Section 40
section 271(1)(c) is applicable. Regarding addition out of denial of remuneration and interest paid to the partners, I find that the addition was,.
made for complete failure of the appellant to comply the notices u/s.142(1)/143(2) r.w.s. 184(5) of the Act. Hence, there is neither any element of concealment nor element of inaccurate particulars
