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2 results for “condonation of delay”+ Section 11Aclear

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Mumbai14Delhi6Kolkata4Chennai4SC4Nagpur4Lucknow3Bangalore3Chandigarh2Pune2VIKRAMAJIT SEN SHIVA KIRTI SINGH1Hyderabad1Jabalpur1Karnataka1Patna1Andhra Pradesh1

Key Topics

Section 143(3)4Section 194C4Deduction2

M/S. ORGANICA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK -1, NASHIK

In the result, Assessee’s appeal

ITA 465/PUN/2021[2016-17]Status: DisposedITAT Pune14 Dec 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Pankaj Kumar
Section 143(2)Section 143(3)Section 194CSection 263Section 80I

11A) deduction. 4. We have given our thoughtful consideration to the vehement rival stands and find no merit in the Revenue’s stand supporting the PCIT’s impugned revision directions. This is for the precise reason that the Assessing Officer had taken-up a “limited” scrutiny on the twin issues of sundry creditors and depreciation deduction, which in turn

SUYOJIT BOITECH,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2, NASHIK

Appeal is allowed

ITA 3/PUN/2021[2012-13]Status: DisposedITAT Pune11 Aug 2022AY 2012-13
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 80Section 80J

section 80JJA of the Act. Further the appellant failed to produce any supporting evidence in respect of the cost of compost vis-a-vis market price and subsequent sale price. Therefore, considering all these facts in totality, the AO was justified in adopting the transfer rate of compost at Rs. 1.25/- per kg which is reasonable since ever after this