M/S CHHAGANLAL AGARWAL,CHAIBASA vs. ITO,WARD-3(4), CHAIBASA
In the result, appeal of the assessee is allowed
ITA 319/RAN/2018[2010-11]Status: DisposedITAT Ranchi29 Aug 2019AY 2010-11
Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.319/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Chhaganlal Agarwal, Vs. Ito Ward-3(4), Chaibasa Bari Bazar, Chaibasa-833201 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaffc 6053 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri P.K.Mondal, Addl.CIT(DR)
Section 143(3)Section 147Section 234ASection 40
section 40(b))(v) was applicable, as such,
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disallowance made on the basis of provision applicable upto to A.Y'. 2009-10 is unjustified, illegal and incorrect.
4. For that Ld. A.O. was not justified in charging interest u/s 234A and 234B on the assessed income. Interest should be charged on the returned income following the decision
