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1 result for “disallowance”+ Section 142Aclear

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Key Topics

Section 14A5Section 143(3)2Section 1482

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PVT. LIMITED, AHMEDABAD

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

Section 142A of the Act. The figure of Rs.244.98 crores was nothing but addition made in Appellant's own case for A.Y.2011-12 in Assessment Order passed on 21/11/2014. This contention of Appellant was accepted by AO while passing the Assessment Order and no addition was made. So far as second issue being disallowance