ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT
ITA 731/RJT/2024[2023-24]Status: DisposedITAT Rajkot05 May 2025AY 2023-24
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)
For Appellant: Shri Bakul Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143Section 143(1)Section 143(3)
234B, and 234C, along with the education cess, is based on the incorrect application of MMR. These should be recalculated based on the correct tax rate applicable to an AOP under the mutuality principle.
4. Relief Sought:
In view of the above facts, legal principles, and judicial precedents, the appellant respectfully requests this Hon'ble Tribunal to grant the following
