9911796707
TMI Blog2024 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum assessment - HELD THAT:- We find from the assessee s corresponding audited books [including P L A/c] read with details of indirect incomes as well as the ledger(s) that it had duly included the foregoing interest in the indirect income head duly forming part of the computation submitted in quantum proceedings. Revenue at this stage vehemently argued that the lower authorities may be directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal for assessment year 2017-18, arises against the CIT(A), Pune-11, Pune's Din and Order No. ITBA/APL/S/250/2023-24/10561933384(1), dated 18.09.2023, involving proceedings u/s. 270A of the Income Tax Act, 1961 (in short the Act ). Heard both the parties. Case file perused. 2. Coming to the assessee s sole substantive grievance challenging correctness of both the learned lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es as well as the ledger(s) that it had duly included the foregoing interest of Rs. 14,61,903.67/- in the indirect income head of Rs. 15,16,593.67/- duly forming part of the computation submitted in quantum proceedings. 3.1. Mr. Murkunde at this stage vehemently argued that the learned lower authorities may be directed to verify this alleged clinching fact. We see no reason to accept the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
