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Section 244A14 Section 1548 Section 2504 Section 143(3)4 Section 143(1)3 Section 115J3 Section 1432 Section 244A(1)2 Addition to Income2

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR

Section 139Section 140ASection 143Section 143(1)Section 143(3)

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD