RAMBALRAAM CHAINSS PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, AGRA
In the result the appeal of the assessee is allowed for statistical purposes
ITA 315/AGR/2025[2023-24]Status: DisposedITAT Agra19 Nov 2025AY 2023-24
Bench: Shri M. Balaganesh(Through Virtual Hearing) Rambalraam Chainss Pvt. Ltd, Vs. Ito, 1/98 & 1/99, Kasera Bazar, Ward-1(1)(1), Johari Bazar, Agra Fort- Agra 282003, Agra (Appellant) (Respondent) Pan: Aakcr0768H Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 19/11/2025
For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 234B
3. I have heard the rival submissions and perused the materials available on record. The assessee is a private limited company engaged in the business of manufacturing gold chain ornaments (semi-finished). The assessee is eligible for the concessional tax regime under section 115BAB of the Act being a newly incorporated manufacturing company. The return of income for assessment year