THE STRAW BOARD MANUFACTURING COMPANY LIMITED ,BAJWARA, HOSHIARPUR vs. INCOME TAX OFFICER WARD-1,HOSHIARPUR, HOSHIARPUR
The appeal stand allowed
ITA 318/ASR/2024[2021-22]Status: DisposedITAT Amritsar21 Aug 2025AY 2021-22
Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 318/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) The Straw Board Manufacturing Ito Company Ltd Ward 1 बनाम/ Vs. C/O Lala Shri Chunilal Free Hospital Hoshiarpur. Bajwara, Hoshiarpur – 146 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-5095-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sandeep Vijh (Ca) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 04-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Addl. / Joint Commissioner Of Income Tax (Appeals), Kolkata [Cit(A)] Dated 26-03-2024 In The Matter Of An Intimation Issued By Cpc U/S. 143(1) Of The Act On 22-11-2022 Proposing Certain Adjustment Of Rs.6.58 Lacs To The Returned Income Of The Assessee. The Ld. Cit(A) Confirmed Adjustment Of Rs.5.94 Lacs Against Which The Assessee Is In Further Appeal Before Us. Having
For Appellant: Sh. Sandeep Vijh (CA) –Ld.ARFor Respondent: Sh. Charan Dass (CIT) – Ld. Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 43B
Assessment Year (AY) 2021-22
arises out of an order of Ld. Addl. / Joint Commissioner of Income Tax
(Appeals), Kolkata [CIT(A)] dated 26-03-2024 in the matter of an intimation issued by CPC u/s. 143(1) of the Act on 22-11-2022
proposing certain adjustment of Rs.6.58 Lacs to the returned income of the assessee