BRIGHTECH VALVES & CONTROLS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD
In the result, the appeal of the assessee is dismissed
ITA 52/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad08 Apr 2025AY 2012-13
Bench: Dr. Brr Kumar & Ms Suchitra Kamblei.Ta. No.52/Ahd/2025 (Assessment Year: 2012-13) Brightech Valves & Controls Vs. Deputy Pvt. Ltd., Commissioner Of Plot No.345, Gidc Kathwada. Income Tax, Kathwada, Circle-1(1)(1), Ahmedabad-382430. Ahmedabad.
For Appellant: Adjournment Application FiledFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 131Section 143(3)Section 147Section 148Section 250(6)Section 35(1)(ii)
TDS of Rs.8,730/-. During the year the Asst.Year –2012-13
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assessee had claimed sales promotion expenses of Rs.61,975/- and sales commission expenses of Rs.9,54,524/-. However, during the assessment proceedings the assessee had not furnished any details despite being specifically asked vide notice u/s 142(1) dated
08.10.2019,
07.11.2019
and 15.06.2019. Subsequently, the Assessing Officer completed