THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD vs. M/S. RIDDHI STEEL & TUBE PVT. LTD.,, AHMEDABAD
In the result, appeal of the Revenue is dismissed and that of the assessee is allowed
ITA 909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11
Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt. Year: 2010-11 Ridhi Steels & Tubes Pvt.Ltd. Acit, Cir.5 Ahmedabad. 83/84, Village Kamod Vs. Piplaj Pirana Road Aslali Piplaj, Ahmedabad Pan : Aaccr 0175 J "नधा"रण वष"/ Asstt. Year: 2010-11 Acit, Cir.5 Ridhi Steels & Tubes Pvt.Ltd. Ahmedabad. 83/84, Village Kamod Vs. Piplaj Pirana Road Aslali Piplaj, Ahmedabad
For Appellant: Shri Tushar Hemani, ARFor Respondent: Shri
Section 133(6)Section 143(2)Section 69B
69B of the Income Tax Act. The ld.AO accordingly made addition of Rs.1,37,47,163/-. On appeal, the ld.CIT(A) has deleted this addition by observing that identical addition was made in the Asstt.Year 2009-10, which was though confirmed by the ld.CIT(A), but deleted by the Tribunal. Order of the Tribunal has also been upheld