ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT
In the result, the appeal of the Revenue is dismissed
ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)
For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)
…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.499/SRT/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner of M/s S D Material Handlers Pvt. Ltd. Income-tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, BO, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCD 3481B (अपीलाथ" /Assessee) (""थ"/Respondent) िनधा"रती की ओर से /Assessee by : Shri Sapnesh R Sheth, CA राज"व क" ओर से /Respondent by…