SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA
In the result, the appeal of the assessee is partly allowed
ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22
Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C
viii. PR. COMMISSIONER OF INCOME TAX -6 VERSUS NALWA STEEL & POWER LIMITED reported in 2024 (3) TMI 952
1. The ld. AR further submitted that the Assessing Officer has calculated the value of steam at ₹25,07,62,676 as against ₹23,68,24,103 adopted by the appellant by increasing the value of steam with corresponding effect given