M/S. VIDHATA ASSOCIATES,GANDHINAGAR vs. THE PR. CIT, GANDHINAGAR
In the result, the appeal of the assessee is allowed
ITA 419/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Mehuk K. Patel, AdvocateFor Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 263Section 30(1)(iii)Section 36(1)(iii)
going through the several issues for which the assessment proceedings were initiated, we observe that the issue of proportionate disallowance of interest under Section 30(1)(iii) of the Act was clearly not part of the limited scrutiny assessment. In the case of Sahita Construction
Company Vs. Pr.CIT (ITAT Indore