ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -4, JALANDHAR
In the result, the appellant’s appeal is Dismissed
ITA 143/ASR/2023[2017-18]Status: DisposedITAT Amritsar25 Aug 2023AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Asr/2023 Assessment Year: 2017-18 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
Section 139(1)Section 143(1)Section 143(3)Section 154Section 250oSection 36Section 36(1)(va)Section 37Section 43B
36(l)(va) of the Act since failed to consider and appreciate, in right perspective, the followings:-
I.T.A. No.143/Asr/2023
3
Assessment Year: 2017-18
a) Ignoring the facts and submissions that the impugned order u/s 143(1) dated 18.01.2019 in respect of the additions/disallowances having got merged with final order u/s 143(3) of the Act, dated
30.12.2019, with