M/S. CLASSIC NETWORK PVT. LTD.,,RAJKOT-GUJARAT vs. THE ACIT, CIR.-2(1),, RAJKOT-GUJARAT
In the result, the appeal filed by the assessee is dismissed
ITA 166/RJT/2019[2013-14]Status: DisposedITAT Rajkot06 Jun 2023AY 2013-14
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 166/Rjt/2019 Assessment Year : 2013-14 M/S. Classic Network Pvt. Ltd., The Assistant Commissioner 202, Arpan Complex, Kalawad Vs Of Income-Tax, Road, Opp. Swami Narayan Circle-2(1), Temple, Rajkot-360001 Rajkot Pan : Aabcc 8197 Q अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 02/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R आदेश आदेश आदेश Per Ms. Madhumita Roy:-
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 143(3)Section 263Section 36(1)(va)Section 40a
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an addition of Rs.28,080/- under Section 36(1)(va) of the Act on the late payment of PF. Subsequently, a revision order dated 22.03.2018 was passed by the learned PCIT invoking provisions of Section 263 of the Act directing the Assessing Officer to verify the nature of payment made by the assessee- company to M/s. Parsoli Motors
