ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR
In the result, appeal of the assessee ITA No
ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)
40A(7) was restricted to Rs.
19,52,569/- as an amount of Rs. 2,63,876/- was already added.
6.2
In the submission, the appellant has submitted that the decision of the CIT(A) confirming the similar addition made u/s 143(1) was challenged before the Hon’ble ITAT and that the matter has been restored back
