ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT
The appeal is allowed
ITA 214/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
