SADBHAV ENGINEERING LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD
In the result, the appeal filed by the assessee is partly allowed
ITA 2209/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2011-12
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha
For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Ritesh Parmar, CIT.DR & Shri
Section 143(3)Section 145ASection 147Section 148Section 153ASection 153b
section 145A of the I.T. Act, 1961 in utter disregard to the fact that the AO is not empowered to reject books of account u/s 145A of the Act which relates to the methodology of accounting in certain cases.
3.2
The Learned Commissioner of Income Tax (Appeals) grossly erred in law and on facts in upholding the AO's action
