ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. HI-TECH CHEMICALS LIMITED, KOLKATA
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY
Per Bench These are the two appeals filed by the revenue against the order of the ld CIT(A), Patna-3 dated 25.09.2024 in Appeal No. CIT(A), Patna-3/11190/2014-15 and in Appeal No. CIT(A), Patna-3/11187/2014-15 for the assessment year 2015-
Shri Akshay Ringasia, ld AR appeared for the assessee and Shri Sandipan Khan Ld. Sr DR appeared for the revenue.
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ITA No. 438 & 439/RAN/2024 Assessment Year: 2015-16
It was submitted by the ld. Sr. DR that the assessee had admittedly shown Rs.2 crores as its earnings from transactions in derivatives. It was submission that in view of the pr
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