DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -
In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes
ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263
270A(9) of the IT. Act are being proposed to be initiated separately.
32.5 After discussion, the income of the assessee is recomputed as under:
Total income
Rs. 153,65,65,490/-
Addition as discussed in para-7 above
Rs. 12,07,04,500/-
Total assessed income
Rs.165,72,69,990/-
32.6 The aforesaid assessment order of Ld.
AO bears