OSAKA ALLOYS & STEEL PRIVATE LIMITED,JALANDHAR vs. DCIT/ACIT, CIRCLE-1, JLD, JALANDHAR
In the result, the appeal filed by the assessee is allowed
ITA 60/ASR/2025[2012-13]Status: DisposedITAT Amritsar07 Aug 2025AY 2012-13
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Rohit Kapoor, Adv. &
Section 115Section 115JSection 143(1)Section 154Section 154oSection 2(24)Section 250Section 250oSection 80I
801B under the normal provisions of the Act is Rs. 17,38,227/-, the adjusted book profit u/s 115JB stands lesser at Rs. 6,00,293/- which proves that the claim of the appellant is already accommodated.
6.5
As per the provisions of section 246A, an appeal lies only when the assessee is aggrieved by the order passed. Since, there