HARDESH ORES PRIVATE LIMITED,MARGAO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 386/PAN/2018[2012-13]Status: DisposedITAT Panaji02 Sept 2022AY 2012-13
Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2012-13 M/S. Hardesh Ores Private Deputy Commissioner Of Limited Income-Tax, Circle-1(1), Villa Flores Da Silva, Vs. Margao, Goa. Erasmo Carvalho Street, Margao, Goa-403601. (Pan: Aaach4515J) (Appellant) (Respondent) Present For: Appellant By : Shri Nishant Thakkar, Advocate Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 16.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A), Panaji-1 Vide
For Appellant: Shri Nishant Thakkar, AdvocateFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 14ASection 41(1)
section 41(1) will not apply. In respect of the other issue relating to disallowance u/s. 14A of the Act read with Rule 8D, Ld. AO noted that assessee has earned dividend income of Rs.18,87