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
2, 3
& 4 together and submitted that the AO has erred in making an addition of Rs.
6,66,54,028/-by reducing the sales value of steam and power to Rs. 56,08,22,355,
contrary to the audited results declared at Rs. 62,74,76,383 by wrongly reducing the
distribution and transmission loss from the unit price
