ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI
In the result, appeal of the assessee is allowed
ITA 100/PAN/2018[2013-14]Status: DisposedITAT Panaji21 Sept 2023AY 2013-14
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent
For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B
297/- cannot be sustained and hence, is deleted. Ground
No.2 is allowed.”
4. The Department in this ground substantially had contended that there has been a violation of Rule 46A(3) of the Income Tax Rules,
1962 by the ld. CIT(A) in admission of additional evidences produced by the assessee. That, on merits of the addition u/sec
