A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 53/RPR/2020[2013-14]Status: DisposedITAT Raipur06 Jan 2023AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(2)Section 143(3)Section 41(1)
delay involved in filing of the present appeal and condone the same.
3. Succinctly stated, the assessee company which is engaged in the business of running a rolling mill had e-filed its return of income for the A.Y.2013-14 on 30.09.2013, declaring an income of Rs.49,10,790/-.
Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143