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Section 692 Section 1322

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB INDUSTRIES LIMITED, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 986/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Mar 2018AY 2013-14

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. Ashwani Kumar & Shri Aditya KumarFor Respondent: Sh. Ashish Abrol

Section 132Section 132(4)Section 139Section 143Section 153BSection 69

153B (1) (b) read with section 143 (3) of the Income Tax Act, 1961 (in short “Act”) pursuant to the return of income filed under section 139 on 23/09/2013 declaring a net income of Rs.15,77,16,367/-. 5.1 Inviting attention to para-4 of the assessment order, it was submitted that the assessee participated fully in the proceedings