ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-(1), RAIPUR, RAIPUR vs. SHRI BAJRANG POWER AND ISPAT LTD., RAIPUR
The appeal of the revenue is dismissed in terms of our aforesaid observations
ITA 201/RPR/2022[2012-13]Status: PendingITAT Raipur16 Oct 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 201/Rpr/2022 "नधा"रण वष" / Assessment Years : 2012-13 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur. .......अपीलाथ" / Appellant बनाम / V/S. Shri Bajrang Power & Ispat Limited, 00, Vill. Borjhara, Urla Guma Road, Raipur-493221. Pan : Aaccb2944D ……""यथ" / Respondent
For Appellant: Shri Amit M. Jain, AdvFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 80I
2. Disallowance u/s. 14A r.w.r.8D
Rs.35,18,577/-
3. Disallowance of the assessee’s claim
Rs.2,65,16,038/- for deduction in respect of income from generation of power u/s.80IA of the Act (out of eligible claim of deduction of Rs.33,47,08,041/-)
4. Aggrieved with the order passed by the A.O. u/s.143(3) of the Act, dated
