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
40a(ia), disallowance out of material purchased and estimated disallowance out of expenses claimed.
2. For that Ld. CIT(A) was not justify in confirming addition of s.
5,98,282/- correct figure 5,39,282/- being payment to MNAC for Map approval which is fully verifiable. There is mistake for the figures referred in assessment order to the extent