Court :
ITAT Hyderabad
Brief :
This assessee’s appeal for AY.2009-10 arises from the CIT(A)-12, Hyderabad’s order dated 17-07-2019 passed in case No.10289/2018-19, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
Citation :
I.T.A. No. 1537/HYD/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES “SMC”, HYDERABAD
(THROUGH VIDEO CONFERENCE)
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
I.T.A. No. 1537/HYD/2019
Assessment Year: 2009-10
Kiran Infertility Centre
Private Limited,
HYDERABAD
[PAN: AABCK6053F]
(Appellant)
Vs
Income Tax Officer,
Ward-2(1),
HYDERABAD
(Respondent)
For Assessee : Shri S.Rama Rao, AR
For Revenue : Smt. N.Swapna, DR
Date of Hearing : 23-02-2021
Date of Pronouncement : 27-04-2021
O R D E R
This assessee’s appeal for AY.2009-10 arises from the CIT(A)-12, Hyderabad’s order dated 17-07-2019 passed in case No.10289/2018-19, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
2. The assessee’s has canvassed the following substantive grounds in the instant appeal:
“1.The order of the learned Commissioner of Income-Tax (Appeals) is erroneous both on facts and in law.
2.The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing Officer in initiating proceedings u/s 147 of the I.T.Act.
3.The learned Commissioner of Income-Tax (Appeals) erred in confirming the addition of Rs.8,15,000/- representing disallowance u/s 40(a)(ia) of the I.T.Act.
4.The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact that the provisions of Sec.194C/194J have no application to the payments made and that, therefore, the addition is not justified.
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