M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA
In the result, the appeal of the assessee bearing ITA No
ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C
144C(8) does not allow the DRP to issue directions to enhance the income of the assessee to the extent of Rs.
4,57,32,318/- which was not part of the subject matter of the variations suggested by the AO and the AO had not proposed any addition on this issue in the draft assessment order
3.2. That