M/S TIWARI CONSTRUCTIONS,SONEBHADRA vs. ITO, WARD -3(4), SONEBHADRA
In the result, the appeal of the assessee is partly allowed
ITA 82/VNS/2019[2012-2013]Status: DisposedITAT Varanasi07 Jun 2022AY 2012-2013
Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 M/S Tiwari Constructions Dibulganj, V. Income Tax Officer, Anpara, Sonebhadra, U.P. Ward-3(4), Sonebhadra Pan-Aafhj0966G (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 07.06.2022
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 133(6)Section 142(1)Section 143(3)Section 144Section 145(3)
198/- as maintained by CIT(A) as against Rs. 33,62,788/- by Assessing Officer is highly unjustified.
3. That in any view of the matter the Ld. CIT(A) was wrong in allowing relief to the assessee since the net profit ate is disclosed by the assessee was before salary and interest paid to partners whereas
