M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

6 raised by the assessee in memo of appeal filed with the tribunal are general in nature and does not require separate adjudication, and are thus dismissed. We order accordingly. 9.4 The assessee has also challenged the assessment made u/s 153A read with Section 143(3), on legal ground vide ground number 2, averring that in case no incriminating material