M/S. UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR
ITA 45/NAG/2023[2012-13]Status: DisposedITAT Nagpur28 Mar 2024AY 2012-13
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.45/Nag/2023 िनधा"रण वष" / Assessment Year : 2012-13 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B-35/36, Midc, S Tax, Central Circle-2(1), Kamleshwar, Nagpur. Nagpur – 441501 Pan: Aaacu8032D Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Adv.-Ar Revenue By Shri Kailash C. Kanojiya – Cit-Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Act, Dated 08.11.2011 For The A.Y.2012-13 Emanating From The Order Under Section 153A R.W.S 143(3) Of M/S.Unijule Life Sciences Ltd., [A]
Section 14Section 153ASection 154Section 250
section 153A r.w.s 143(3) of M/s.Unijule Life Sciences Ltd., [A]
the Act, dated 30.03.2016. The assessee has raised the following grounds of appeal :
“1)
The Assessment u/s 153A r.w.s 143(3) of Income Tax Act,
1961 (“Act”) is illegal, invalid and deserves to quashed in the interest of justice.
2)
On the facts and circumstances of the case
