JYOTI LIMITED,,VADODARA vs. DCIT, CIRCLE-1(1)(2),, BARODA
In the result, appeal of the assessee is dismissed
ITA 1120/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Jul 2021AY 2013-14
Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1120 /Ahd/2018 Asstt.Year : 2013-14 Jyoti Limited Dcit, Cir.1(1)(2) Nanubhai Amin Marg Vs Baroda. Industrial Area, Baroda Pan : Aaacj 4909 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manish Shah, Ar Revenue By : Shri Vinod Tanwani, Cit-Dr
For Appellant: Shri Manish Shah, ARFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 143(2)Section 263Section 68
TDS on such deposits has been paid with tax authority.
He further submitted that all the materials were placed before the AO while framing the assessment, and after careful examination of the same, the ld.AO passed a reasoned assessment order, and therefore no room for the ld.CIT to exercise his power under section 263 and direct the AO to revise
