M/S.AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1) PRESENTLY CENTRAL CIRCLE-1(3), AHMEDABAD
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 219/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad11 Mar 2025AY 2012-13
Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.219/Ahd/2022 िनधा"रण वष" /Assessment Year : 2012-13 Aaryavart Infrastructure Pvt. Ltd. Dy.Cit बनाम/ Ff – 17/A, Pariseema Complex Circle-1(1)(1) V/S. C.G. Road Presently Cen. Cir.1(3) Navrangpura Ahmedabad Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aadca 4844 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Kavan Limbasiya, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 07/03/2025 घोषणा की तारीख /Date Of Pronouncement: 11/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)”], Dated 30.03.2022, For The Assessment Year (Ay) 2012-13, Whereby The Cit(A) Has Confirmed The Additions Made By The Assessing Officer [Hereinafter Referred To As “Ao”] Under Section 68 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. Aaryavart Infrastructure Pvt.Ltd. Vs. Dcit Asst. Year : 2012-13
For Appellant: Shri Aseem Thakkar, ARFor Respondent: Shri Kavan Limbasiya, Sr. DR
Section 143(3)Section 2(24)(x)Section 40Section 68
269/- under Section 40(a)(ia) of the Act, on account of non-deduction of TDS on financial charges paid
