COSMOS ENGITECH PRIVATE LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), VADODARA, CIRCLE 1(1)(1), VADODARA
In the result, the appeal of the assessee is dismissed
ITA 1466/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16
Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumarcosmos Engitech Private Ltd., The Assistant Vs. Plot No.85/2, Cosmos House, Commissioner Padra Road, Atladara, Of Income Tax, Vadodara-380015. Circle-1(1)(1), Vadodara. [Pan :Aaacc7647 J] (Appellant) .. (Respondent) Appellant By : Shri Tej Shah, Ar Respondent By: Shri Rameshwar P Meena, Sr. Dr Date Of Hearing 11.11.2025 Date Of Pronouncement 27.11.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-
For Appellant: Shri Tej Shah, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 35Section 35(1)(ii)
disallowing an amount of Rs.10,16,499/- on account of unexplained sales promotion and sales commission expenses.
Cosmos Engitech Pvt. Ltd. Vs. ACIT
Asst. Year : 2015-16
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4. Aggrieved by the order of the Assessing Officer, the assessee preferred appeal before the Ld. CIT(A), who dismissed the appeal of the assessee by following observations:-
4. I have carefully
