M/S HANSA TUBES PVT. LTD.,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH
In the result, the appeal of the Revenue in ITA 6/Chd/2019 is dismissed
ITA 7/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2019AY 2013-14
Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita Nos. 06/Chd/2018 "नधा"रणवष" / Assessment Year : 2012-13 The Dcit, Vs. M/S Hansa Tubes Pvt Central Circle-1, Ltd., 181/25, Industrial बनाम Chandigarh Area, Phase-1, Chandigarh "थायीलेखासं./Pan No:Aaach7966H अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Chandrajeet Singh, CIT DR
Section 143(3)Section 14ASection 153ASection 154
section 143(3) of the Income Tax Act,
1961 (in short 'the Act') had made the addition of Rs. 1,85,23,135/- on
account of bogus purchases. Further, an amount of Rs. 4,38,400/- in
respect of agreement to sale and amount of Rs. 7,59,628/- on account of
disallowance u/s 14A