SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD
In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed
ITA 235/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2018-19
For Respondent: \nShri H. Phani Raju, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250(6)Section 69ASection 80I
801A(4) deduction\nby almost a thousand of crore. It is a calculated move\nand illegal attempt of tax evasion by the assessee\ncompany by way of creating a buffer for subsequent\nadditions on the basis of various incriminating\ndocuments seized/impounded.\nFrom the above discussion, it is evident that the assessee's claim of enhanced deduction in the\nreturns filed
