NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR
In the result, appeal of the assessee stands allowed
ITA 62/CTK/2021[2016-17]Status: DisposedITAT Cuttack30 Nov 2023AY 2016-17
Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench
For Appellant: Shri Ved Jain, CA and Shri P. Venugopal Rao, CAFor Respondent: Dr.Abani Kanta Nayak
Section 142Section 142(1)Section 143(3)Section 153ASection 234BSection 263Section 43B
section remaining of tax audit
43B unpaid on report which March
31st ever is Mar of the earlier previous year under audit
1
2
3
4
5
6
A Bonus
1,11,880
-
1,11,880
B
Gratuity
8,60,13,944
-
8,60,13,944
Net paid as on the date of signing of audit report
C
Cont
