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Section 124(3)(a)2 Section 124(2)2 Section 250(1)2

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

90,092/- owing to difference of two figures i.e. Rs.2,73,59,647 - Rs.8,69,555/- and tax @60% as provided in section 115BBE of I.T. Act 1961) has been levied. However, as per Note no.3 & 4 of the financial Accounts which read as under:- Note No. 3 Long Term Borrowings Vijaya Bank Term Loan