M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. DY. CIT 1(1), INDORE
In the result, Assessee’s appeal ITANo
ITA 512/IND/2019[2012-13]Status: DisposedITAT Indore30 Nov 2021AY 2012-13
Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2012-13
Section 115JSection 11SSection 143(3)Section 14ASection 271Section 271(1)Section 271(1)(c)
27i(i)(c) of the Act, will depend on the nature of adjustment.
6. The above settled position is to be followed in respect of section 115JC of the Act also.
7. Accordingly, the Board hereby directs that no appeals may henceforth be filed on this ground and appeals already filed, if any, on this issue before various Courts/Tribunals