SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA
In the result, the appeal filed by the Assessee in ITA No
ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10
Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar
For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274
3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions of Section 115JB on account of provision of doubtful debts & advances.
4. The appellant craves leave to add, modify, amend or alter any grounds of appeal at the time