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Section 143(3)2 Section 144C(13)2 Section 802

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

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

2. That the AO has erred in fact and in lawin confirming the sales value of power adopted by TPO at Rs. 23,72,90,275/- and confirmed by DRP,instead of Rs 41,21,19,626/-considered by the assessee. That the AO has erred in making addition of Rs 17,48,29,351/- in respect of variation