INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON
In the result, Revenue’s appeal stands dismissed
ITA 390/NAG/2024[2013-14]Status: DisposedITAT Nagpur27 Jan 2025AY 2013-14
Bench: Shri V. Durga Rao
For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 139Section 139(1)Section 139(4)Section 143(2)Section 154Section 35A
35D is duly found reflected in the revised audit report dated 28.09.2013
(filed long before filing the original ITR on 14.01.2014). The reasons for revising the audit report, as given by the auditor in the revised report itself, clearly mentions claim being made u/s 35AD. Col. 8(b) of the Audit report clearly mentions the setting up the warehouse
