SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR
In the result, appeals filed by the assessees(ITA No
ITA 595/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Apr 2025AY 2018-19
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)
For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: ShriSanjay Pungalia, Ld. CIT. (DR)
Section 143(3)Section 263
TDS Rs.5,17,98,259/-. This issue is in ITA No.612/RJT/2024, only.
(3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had treated revenue expenditure, however, as per Ld. PCIT it should be capital expenditure.This issue is in ITA No.612/RJT/2024, only.
27. Now we shall take these issues one by one as follows. The first issue raised
