ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED , TARN TARAN
In the result, both the appeals of the revenue are dismissed and
ITA 44/ASR/2021[2012-13]Status: DisposedITAT Amritsar15 Nov 2022AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Jatinder Nagpal, Adv. & Sh. Nimish Nagpal, CAFor Respondent: Sh. Rohit Mehra, CIT DR
Section 132(4)
133A was conducted by the department and is being assessed in Range-IV, Amritsar and also mentioning history of its creation and rating, complete account with bank statement and bank certificate, complete stock fcjtally, invoice with checking on reverse, transportation evidence with RC verifications/proof of export of rice directly under Insurance cover, copying of clearing agents invoice, copy of credit