ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 250(6)
delay of 02 days is condoned.
ITA No.58/Asr/2020 A.Y. 2012-13. 3.1
The revenue has taken the following grounds which are extracted as below:
“1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs.
6,62,27,272/- to Rs. 2,73,53,991/- on account