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Section 14A5 Section 143(3)2 Section 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)

reassessment notice was with reference to transactions with NSEL for Rs.244.98 crores. The Appellant has claimed that no transaction with NSEL was carried out in current year, which is also accepted by the Special Auditor in his report under Section 142A of the Act. The figure of Rs.244.98 crores was nothing but addition made in Appellant's own case