KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT
In the result, ground no.2(e ) raised by the assessee, is partly allowed
ITA 608/RJT/2024[2018-19]Status: DisposedITAT Rajkot28 Mar 2025AY 2018-19
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:
For Appellant: Shri R.D. Lalchandani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 194CSection 250Section 40
section 40(a)(ia) of the Act. The disallowance is not justified,
[e] The disallowance of Rs. 69,40,248/- being 20% on ad hoc basis out of direct expenses. The disallowance is not justified.”
3. The first grievance of the assessee, is that the ld.CIT(A) has erred in confirming the disallowance made by the assessing officer
