ITO WARD-1(40, JSR vs. M/S ANAND VIHAR CONSTRUCTION PVT LTD, JSR
In the result, appeal of the Revenue is dismissed and the cross
ITA 335/RAN/2017[14-15]Status: DisposedITAT Ranchi28 Nov 2018
Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 Ito, Ward-1(4), Jamshedpur Vs M/S Anand Vihar Construction Pvt. Ltd., 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur- 831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Co No.02/Ran/2018 Assessment Year : 2014-2015 M/S Anand Vihar Construction Vs Ito, Ward-1(4), Pvt. Ltd., Jamshedpur 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur-831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Devesh Poddar, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 28.11.2018
Section 143(2)Section 143(3)Section 40
section 194C does not attract in this case and therefore consequential disallowance u/s 40(a)(ia) is also not attracted.
And CO No.02/Ran/2018
Therefore disallowance made for Rs. 2,15,01,768/- is not proper and is hereby deleted.
Further the CIT(A) in respect of third ground, has granted relief of
Rs.71,128/- out of the total addition
