ASSTT. COMMISSIONER OF INCOME TAX01(2), RAIPUR (CG) vs. M/S ISHWAR ISPAT INDUSTRIES PVT. LTD,, RAIPUR (CG)
In the result, appeal of the revenue is partly allowed for statistical
ITA 188/BIL/2012[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10
Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010
For Appellant: NoneFor Respondent: Mrs Shabna Parveen, DR
Section 68
68 Units
55 litres
December, 2008
69 units
53 litres
March 2009
63 units
52 litres
5
Assessment Year : 2009-2010
It was further submitted that the so called fluctuation is normal and within
reasonable limit and there is nothing abnormal about it. The power
consumption in assessment year 2007-08 has varied between 102 to 191
while in assessment