ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR
In the result the appeal filed by the assessee is allowed
ITA 68/RJT/2009[2005-06]Status: DisposedITAT Rajkot05 Sept 2023AY 2005-06
Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:
For Appellant: Shri Kalpesh Doshi, A.R
Section 40Section 80Section 80I
801A(4) was allowed by, the department for AY:2004-05 is totally false and misplaced. The Ld AR had thus submitted that since its claim for deduction u/s 80IA was accepted and allowed for AY 2004-05, the claim for this year should also be allowed . Pursuant to the above claim the relevant record^ for AY 2004-05
were
