THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI
In the result, the appeal of the Revenue is dismissed
ITA 132/RJT/2019[2011-12]Status: DisposedITAT Rajkot15 Dec 2023AY 2011-12
Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023
Section 115ASection 271(1)(c)Section 44B
144C of the Act, there is clearly no adverse finding by the AO either as to any inaccuracies in the books of account maintained or as to any other claims of deduction. It is also a fact available on record that the assessee had originally filed its return of income paying tax under Section
