TARA HEALTH FOODS LTD.,MALERKOTLA vs. DCIT, LUDHIANA
In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No
ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11
Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R
For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D
Section 153A of the Act.
3. First, we take the quantum appeal i.e.
ITA
No.1036/CHD/2013. The assessee has taken seven grounds of appeal, however, its grievance revolves around three fold of issues. In the first ground of appeal, assessee has pleaded that ld.
CIT
(Appeals) has erred in confirming the determination of income at Rs.31,77,60,505/- as against