RISHABH METALS AND CHEMICALS PVT. LTD.,MUMBAI vs. CPC, DCIT -CIR 1(3)(1), MUMBAI
In the result, appeal of the Assesses is partly allowed
ITA 775/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21
Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerishabh Metals & Chemicals V. Dcit-Circle -1(3)(1) Private Limited Aayakar Bhavan, M.K. Road 4Th Floor, Eross Theatre Bldg Mumbai - 400020 Jt Road, Churchgate Mumbai - 400020 Pan: Aaacr2214E (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri P.D. Chougule
Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)
such a situation, cannot be reason enough to disregard the binding views of honorable jurisdictional court. To that extent, the provisions of section 143(1)(1)(a)(iv) must be read down. What essentially follows is the adjustments under section 143(1)(a) in respect of disallowances
