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2023 (3) TMI 1158 - ITAT AHMEDABADDisallowance of Non-agricultural assessment charges paid by the assessee - HELD THAT:- CIT-DR could not bring before us any contra facts as recorded by the Ld. CIT(A) and no materials is also placed before us to the finding of the AO. In absence of the same, we have no hesitation in deleting the addition made by the AOon account of NAA charges. Grounds raised by the Revenue dismissed. Disallowance of Infrastructure up gradation charges - assessee has offered the income during the Assessment Year 2011-12 thereby the Ld. CIT(A) deleted the addition for the present Assessment Year 2010-11 - HELD THAT:- As the assessee has offered the above income in the Assessment Year 2011-12, the A.O. is not justified in disallowing in the Assessment Year 2010-11. Therefore the order of the Ld. CIT(A) does not require any interference and the same is upheld. Thus the Revenue appeal in ground no. 5 is devoid of merits and the same is liable to be dismissed.
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