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Section 26319 Section 1474 Disallowance4 Addition to Income4 Section 143(3)3 Section 73(1)3 Section 403 Set Off of Losses3 Section 1952 Revision u/s 263

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 154/RJT/2018[2013-14]Status: DisposedITAT Rajkot14 Sept 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14 M/S. Epp Composites Pvt. Ltd., Vs. The Principal Commissioner Plot No.2646, Gidc Metoda, Of Income Tax, Rajkot – 1. Rajkot. [Pan – Aabce 2957 Q] (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ar Respondent By : Shri B.D. Gupta, Dr Date Of Hearing : 04.08.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Suchitra Kamble: This Appeal Is Filed By The Assessee Against The Order Dated 26.03.2018 Passed By The Principal Commissioner Of Income Tax-1, Rajkot For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, DR

Section 139(1)Section 142(1)Section 143(2)Section 14ASection 195Section 263Section 40

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA