S. S. WHITE TECHNOLOGIES P. LTD., RAJKOT,RAJKOT vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD
In the result, the appeal of the assessee is partly allowed
ITA 115/RJT/2022[2017-18]Status: DisposedITAT Rajkot08 Feb 2023AY 2017-18
Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarasstt.Year :2017-18 S.S. White Technologies P.Ltd. Pr.Cit-3 Survey No.2788/3 Vs Ahmedabad. Nr.Krishna Petrol Pump Wadhwan-Ahmedabad-Highway Wadhwan, Surendranagar. Pan : Aahcs 2396 B
For Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 143(3)Section 263Section 3
ab- initio, we submit as under,
2&3. Reconciliation of import purchase is as under:
i)Total import purchase as per
6,03,81,215/- list provided by CBEC
ii)Total import purchase as per
5,66,52;472/-
P & L account Add Import
37,28,743/- purchase from Lillbacka power co. dated 28/01/2017
of capital goods shown in fixed