SANJEEV SABLOK,JAMSHEDPUR vs. ITO WD-1(4), JSR
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 147/RAN/2018[10-11]Status: DisposedITAT Ranchi29 Aug 2019
Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.147/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) Sanjeev Sablok, Vs. Ito, Ward-1(4), 4, I.C.Road, Circuit House Area Jamshedpur Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adkps 4050 M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)
For Appellant: Shri M.K.Choudhary, AdvocateFor Respondent: Shri P.K.Mondal, Addl.CIT(DR)
Section 142(1)Section 143(1)Section 147Section 148Section 234ASection 234A(3)Section 44ASection 80C
disallowance made on hearsay grounds is unjustified and illegal.
4. For that the interest U/s 234A and 234B should be charged on returned income and not on assessed income following the decision of Hon'ble Jharkhand High Court. In any view the same could have been charged u/s 234A(3) and 234B(3) only.
5. For that other grounds
