Dishman Pharmaceuticals & Chemicals Limited, Ahmedabad vs. The ACIT, (OSD), Range-1, Ahmedabad
In the result, we allow appeal of the assessee and delete penalty confirmed by the ld
ITA 3086/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07
Bench: Shri Rajpal Yadav & Shri Amarjit Singh
For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C
…cago Pneumatic India ltd. Vs. DCIT, 15 SOT 252 (Bom); iii) JCIT Vs. Hero Honda Finlease Ltd., 115 TTJ 0752 (Del); iv) Asheesh Securities Ltd. Vs. DCIT, 297 ITR 317 (Del); v) Moser Bear India Ltd. Vs. JCI, 108 ITD 80 (Del); vi) SNC Lavalin/Acres Inc. Vs. ACIT, 15 SOT 1 (Del); vii) Kisan Discretionary family Trust Vs. ACIT, 113 TTJ 918 (Ahd) ITA No.692 /Ahd/2011 and 7 Others ACIT Vs. Dishman Pharmaceuticals & Chemicals 49 84. The ld.CIT(A) also did not accept claim of the he assessee and observed that the assessee should have filed revised return. 85. With the assistance of the ld.representatives, we have gone th…