SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR
In the result, appeal of the assessee is allowed
ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12
Bench: Shri Sonjoy Sarma & Shri Girish Agrawal
For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A
penny stock.
Complete details with respect to the transactions have been furnished to justify the claim for the same, as such, the addition being made by Ld. AO and sustained by Ld. CIT(A) is fit to be deleted.
5. For that Ld. A.O. was not justified in charging interest u/s 234A and 234B on the assessed income. Interest should