SIDDHESHWAR INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,
In the result, the appeal filed by the assessee stands dismissed
ITA 760/PUN/2016[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.760/Pun/2016 िनधा"रण वष" / Assessment Year: 2008-09 Siddheshwar Industries Pvt. Vs. Dcit, Central Circle- Ltd., 2(2), Pune. Plot No.A-50, H- Block, Midc, Pimpri, Pune- 411018. Pan : Aagcs4976E Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri Piyushkumar Singh Yadav Date Of Hearing 09.03.2022 : Date Of Pronouncement : 20.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 23.10.2015 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. In The Facts & Circumstances Of The Case & In Law, The Learned C.I.T. [A] 12 Has Erred By Wrongly Enhance The Amount Of Rs.2,95,00,000/- By Disallowing The Claim Of Deduction U/S 43B In Revised Return Of Income Filed U/S 153A Of The I T Act. The Aforesaid Addition Being Arbitrary, Perverse, Based On Surmises & Conjecture
For Appellant: Shri Hari KrishanFor Respondent: Shri Piyushkumar Singh Yadav
Section 132Section 132(4)Section 143(3)Section 153ASection 234Section 43B
Block,
MIDC, Pimpri, Pune- 411018. PAN : AAGCS4976E
Appellant
Respondent
Assessee by :
Shri Hari Krishan
Revenue by :
Shri Piyushkumar Singh Yadav
Date of hearing
09.03.2022
:
Date of pronouncement
:
20.04.2022
आदेश / ORDER
PER INTURI RAMA RAO, AM:
This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 12, Pune
[‘CIT(A)’ for short
