KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR
In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed
ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C
546 in the final assessment order.”
4. Facts pertinent to the instant case are as under:
5. During the Assessment Year (“AY”) under consideration,
KSPL was engaged in the manufacturing of personal protective equipment (“PPE") which include safety helmets, safety shoes, safety eyewear products, face shields etc.
6. During
AY
2017-18, the applicant operated as a partnership firm