SHRI JAY KHODIYAR MAJOOR S M LTD.,AT CHHALANKA, TAL. VISAVADAR, DIST. JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT
In the result, the appeal of the assessee dismissed
ITA 178/RJT/2022[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18
Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal
For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 194CSection 263Section 40Section 80PSection 80P(2)(d)
80P with respect to the interest income of Rs.
1,02,543/- from Bank of Baroda had been disallowed by the Assessing
Shri Jay Khodiyar Majoor S M Ltd. vs. PCIT
Asst.Year –2017-18
Officer and added to the income of the assessee. Accordingly, the assessment order is not erroneous with respect to the aforesaid issue raised by Ld. PCIT
