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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

144C(8) of the Act and its explanation because the issue of disallowance u/s 69C was never taken by the AO in the assessment proceedings and draft assessment order and it was altogether a new issue. I.T.A. No.193/Asr/2022 39 Assessment Year: 2018-19 12.3. The ld AR argued that the ld. AO should not take any decision under surmises

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA