THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR
ITA 46/DDN/2022[2008-09]Status: DisposedITAT Dehradun26 Sept 2025AY 2008-09
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I
Section
80IC of the Act on the ground that the Assessee failed to substantiate
that the manufacturing was actually being done at Haridwar unit of
the Assessee.
3. It is pertinent to note that, the Assessee approached Hon'ble
High Court on the issue of disallowance made on the Duty Draw Back
and during the pendency of the proceedings before
