APRAMEYA ENGINEERING LIMITED,AHMEDABAD vs. WARD 1(1)(1), INCOME TAX OFFICER , AHMEDABAD
In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed
ITA 456/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2022-23
Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year: 2022-23 Aprameya Engineering Limited The Income Tax Officer 908, 9Th Floor, Vs Ward-1(1)(1) Venus Atlantis Ahmedabad Corporate Park Anandnagar, Prahlad Nagar Ahmedabad – 380 015 (Gujarat) Pan: Aawca 3138 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ca Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 11/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Of The Add/Jt. Commissioner Of Income Tax (Appeals) – 5 Mumbai (Hereinafter Referred As “The Cit(A)”), Dated 23-02-2024, Which Dismissed The Assessee'S Appeal Against The Intimation Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”), Passed By The Central Processing Centre (Cpc) For The Assessment Year (Ay) 2022-23. The Primary Issue Is The Rejection Of The Assessee'S Claim For Taxation At A Lower Rate Under Section Aprameya Engineering Ltd. Vs. Ito Asst. Year : 2022-23
For Appellant: Shri Sunil Talati, CAFor Respondent: Shri Ketan Gajjar, Sr.DR
Section 115BSection 119(2)(b)Section 143(1)
condone the delay in filing such forms.
4. Aggrieved by the order of Ld.CIT(A), the assessee is in appeal before us with following grounds of appeal:
1. The Ld. CIT(A) has erred in confirming the order u/s.143(1) of the Income Tax
Act, 1961 (“the Act”) passed by the Ld. AO by denying the benefit of the lower
