THE DCIT-1(1), INDORE vs. M/S. BRIDGESTONE INDIA PVT. LTD., DHAR
ITA 348/IND/2017[2012-13]Status: DisposedITAT Indore30 Jan 2023AY 2012-13
Bench: Ms.Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2012-13 Dcit-1(1) M/S. Bridgestone India बनाम/ Indore Pvt. Ltd., Pithampur, District-Dhar Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aabcb 2304 E Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Manoj Fadnis, Ca & Ar Date Of Hearing 15.12.2022 Date Of Pronouncement 30.01.2023
Section 143(2)Section 143(3)Section 144CSection 145Section 145A
68,60,595/- made by the AO on account of under valuation of closing stock.
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Bridgestone India Pvt. Ltd.
Assessment year 2012-13
2.Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in not considering i. That as per section 145A