ACIT-2(1)(1), KANPUR, KANPUR vs. UP STATE YARN COMPANY LIMITED , KANPUR
In the result, the appeal of Revenue is dismissed
ITA 469/LKW/2024[2009-10]Status: DisposedITAT Lucknow13 Nov 2024AY 2009-10
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit-2(1)(1) Up State Yarn Company V. 15/295-A, Civil Lines, Kanpur, Limited Uttar Pradesh-208001. 1 Smith Square, 14/72, Civil Lines, Uttar Pradesh- 208001. Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 11 11 2024 Date Of Pronouncement: 13 11 2024 O R D E R
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 254Section 271(1)(c)Section 40
68,167/- and did not dispute the addition in appeal. The assessee is a public sector undertaking.
(4.1) We have also perused the impugned appellate order dated
04.06.2024 of the Ld. CIT(A) wherein the Ld. CIT(A) held that there was no instance of the assessee filing inaccurate particulars. The Ld. CIT(A), following order