SUN AND SUN INFRAMETRIC PVT. LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 22/RPR/2021[2016-17]Status: DisposedITAT Raipur25 Oct 2021AY 2016-17
Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No.22/Rpr/2021 ("नधा"रण वष" / Assessment Year : 2016-17)
For Appellant: Shri P.K. Mishra, CIT-DRFor Respondent: 30.07.2021
Section 143(3)Section 263Section 40A(3)Section 43CSection 68
50C of the Act. It was thus contended that to the extent of variation of Sun & Sun Inframetric Pvt Ltd Vs. PCIT
AY : 2016-2017
10%, the issue is atleast debatable and the course adopted by the AO is in sync with beneficial interpretation available.
Consequently no error can be found in the action of AO which is in tune
