M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot
The appeal of the assessee is allowed for assessment year
ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16
Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250
…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 49 & 50/Rjt/2021 Assessment Year 2014-15 & 2015-16 Friends Salt Works & Dy. CIT, Allied Industry, TDS Circle, Gandhidham Vs Rajkot PAN: AAAFF2067N (Respondent) (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for…