M/S PRICOL LIMITED ,COIMBATORE vs. CIT(A) , NFAC , DELHI
The appeal stand dismissed
ITA 642/CHNY/2022[2016-2017]Status: DisposedITAT Chennai20 Jul 2023AY 2016-2017
Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.642/Chny/2022 (िनधा)रण वष) / Assessment Year: 2016-17) M/S. Pricol Limited Dcit बनाम 109, Cpm Towers, Race Course, Corporate Circle-2, / Vs. Coimbatore-641 018. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagcp-0139-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.Banusekar (Ca) & Shri Suraj Nahar (Ca)-Ld.Ars " थ"कीओरसे/Respondent By : Shri R.Mohan Reddy (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-04-2023 घोषणाकीतारीख /Date Of Pronouncement : 20-07-2023 आदेश / O R D E R
For Appellant: Shri T.Banusekar (CA) &For Respondent: Shri R.Mohan Reddy (CIT)- Ld. DR
Section 115JSection 143(3)
115J, shall be permitted so long as the Profit and loss account has been prepared in accordance with Schedule VI to the Companies Act and the same has been certified by the Statutory Auditors. The Learned CIT(A) has erred in ignoring the principle upheld by the Hon'ble Supreme
Court.
(3)
The Learned CIT(A) failed to note that
