THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU
In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
Section 133ASection 143(3)Section 14ASection 4Section 40A(3)
2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground.
(IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:-
15. The grounds urged by the assessee give rise to following issues:-
(a)
Addition made u/s 40A(3) of the Act –Rs.25,48,011/-
(b)
Addition relating to unverified