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Section 143(3)4 Section 80J4 Section 402 Section 14A2 Section 80I2 Deduction2 Disallowance2 Addition to Income2 Survey u/s 133A2

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

ITA 251/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR

Section 143(3)Section 14ASection 40Section 80ISection 80J

80A(C). The assessee failed claim the deduction in the ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 original return of income filed under Section 139(1) and the same is not allowable. 15. Per contra, the Ld. A.R. appearing for the assessee supported the order of the CIT(A) and also submitted that the Revised return

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT