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
bogus expenditure, therefore, expenditure of Rs.1,30,27,822/- was disallowed u/s.37(1) of the Income Tax Act, 1961, being not expended wholly and exclusively for business purposes.
Krishna Construction Co Vs. DCIT
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6. Aggrieved by the order of the assessing officer (assessing officer), the assessee carried the matter in appeal before the ld.CIT(A), who has confirmed