SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER
आ.अपी.सं / ITA-TP No. 494/Hyd/2022
(निर्धा र ण वर्ा / Assessment Year: 2018-19)
Imerys Ceramics ... short "the Act"),
assessee filed this appeal.
ITA-TP No. 494/Hyd/2022
2. Brief facts of the case are that assessee
incurred during FY 1989-90 + Rs. 1,59,494/- incurred during
FY 1990-91). During appeal, the CIT(A) confirmed AO's action ... withdrawal of Rs. 94,156/- and withdrawal of Rs. 1,59,494/- was
done for the house construction. Thus, evidentially assessee must have incurred
expenses
Kumar Reddy vs Ministry Of Information And ... on 27 June, 2024
OA/494/2024
CENTRAL ADMINISTRATIVE TRIBUNAL
HYDERABAD BENCH
OA/021/494/2024
HYDERABAD, this ... Advocate: Mrs. B Gayatri Varma, Sr.CGSC)
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Page 1 of 11
OA/494/2024
ORAL ORDER
(As per Hon'ble Dr. Lata Baswaraj Patne
Eastern Railway on 24 June, 2024
1 MA88/2024 IN OA 494 of 2022
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH
KOLKATA
M.A. 350/00088 ... Respondent(s): Mr. S. Banarjee, Counsel
2 MA88/2024 IN OA 494 of 2022
O R D E R (ORAL
Kolkata on 3 May, 2024
ITA Nos.493, 494 & 495/KOL/2023
Assessment Years: 2009-10, 2013-14 & 2014-2015
Gillanders Arbuthnot ... Member
&
Shri Sonjoy Sarma, Judicial Member
I.T.A. Nos. 493, 494 & 495/KOL/2023
Assessment Years
Kolkata on 3 May, 2024
ITA Nos.493, 494 & 495/KOL/2023
Assessment Years: 2009-10, 2013-14 & 2014-2015
Gillanders Arbuthnot ... Member
&
Shri Sonjoy Sarma, Judicial Member
I.T.A. Nos. 493, 494 & 495/KOL/2023
Assessment Years
Kolkata on 3 May, 2024
ITA Nos.493, 494 & 495/KOL/2023
Assessment Years: 2009-10, 2013-14 & 2014-2015
Gillanders Arbuthnot ... Member
&
Shri Sonjoy Sarma, Judicial Member
I.T.A. Nos. 493, 494 & 495/KOL/2023
Assessment Years
Income tax department has
erred in making disallowance of Rs.44,46,494 on account of non-
payment of employee's contribution before ... employees share of contribution towards ESIC and EPF of
Rs.44,46,494/-.
3. As is discernible from the record the assessee had, inter alia
fact that Assessing Officer erred in
considering only Rs.581,68,70,494/- as provision made
for bad and doubtful debts made by the Appellant ... books against provision of Rs.785,63,70,494/- made in
the books.
4. The Commissioner of Income tax (Appeals) erred in law
in upholding
fact that Assessing Officer erred in
considering only Rs.581,68,70,494/- as provision made
for bad and doubtful debts made by the Appellant ... books against provision of Rs.785,63,70,494/- made in
the books.
4. The Commissioner of Income tax (Appeals) erred in law
in upholding
