GFCL EV PRODUCTS LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-1(1)(1), VADODARA
In the result, the appeal of the assessee is allowed
ITA 1759/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2023-24
For Appellant: \nShri Saurabh Soparkar, ARFor Respondent: \nShri Suresh Chand Meena, Sr.DR
Section 115BSection 143(1)Section 143(1)(b)Section 250
income of the appellant there was no necessity to give prior adjustment notice to the appellant as the conditions stipulated in proviso to section 143(1)(8) are not applicable to section 143(1)(b) of the Act.\nThe CIT (A) as well as the Deputy Director of Income