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In respect of the above said appeals filed by the Revenue in respect of share capital u/s 68 of the order dated 17.10.2023 passed by this Bench for which this corrigendum is hereby issued.
Para 5 of the order reads as under:
“5. Facts as taken from the record and arguments are as under:”
Para 5 of order shall read as under: “5. Facts as taken from the record and arguments are as under:
N.M Industries Pvt. N.M Industries Pvt. Mohit Nidhi Agro Oil Ltd. AY Ltd. AY 2012-13 Pvt. Ltd. AY 2011-12 2009-10 Date of 20.03.2008 20.03.2008 21.04.2010 Incorporation Date of filing of ITR 30.09.2009 31.01.2013 31.03.2012 Original) Total Income 9595380 31634340 76100 Returned bate of Search 30.09.2013/ 30.09.2013 30.09.2013 Action u/s 132 on 02.10.2013 Group Date of Notice u/s 30.12.2014/ 30.12.2014/ 30.12.2014/ 153A 10.02.2016 10.02.2016 24.08.2015
ITA No. 4279 & 4280/Del/2017 3 CO Nos. 46 & 47/Del/2021 & 194/Del/2022 N. M. Industries & Mohit Nidhi Pvt. Ltd. Date of filing of ITR 20.01.2015/ 20.01.2015 07.09.2015 (in response to 10.02.2016 /10.02.2016 notice u/s 153A) Total Income 41595380 131634340 211151220 Assessed Date of 31.03.2016 31.03.2016 31.03.2016 Assessment Order Amount of Addition 32000000 1000000000 211075120 made Nature of Addition Share Capital u/s 68 Share Capital u/s 68 Share Capital u/s 68 Whether addition No No No made is based upon any incriminating document/ material Whether addition Deleted (Fully) Deleted (Fully) Deleted (Fully) made by AO is deleted (fully or partly) or sustained by CIT(A) Relevant Para of 8.6 to 8.16 5 (i) 8.6 to 8.16 order of CIT(A)