M/S. PRATIK METALS PVT. LTD.,JODHPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JODHPUR
In the result, appeal of the assessee is allowed
ITA 156/JODH/2018[2008-09]Status: DisposedITAT Jodhpur19 Mar 2020AY 2008-09
Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Prateek Metals Pvt. Ltd. Vs Pr. Commissioner Of Income E-74, Marudhar Ind. Area, Tax-1, Basni-Ii, Jodhpur. Jodhpur.
For Appellant: "1. The
Section 143(3)Section 148Section 2(24)Section 263Section 56(2)(viib)Section 68
Section 56 of the Act were
applicable only from assessment year 2013-14 and were not applicable in
the year under consideration. Even on merits of the case it was submitted
that the assessee had submitted that voluminous details with regard to the
issue of share capital. The assessee company received a total
