M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT
In the result, the appeal of the assessee is partly allowed
ITA 307/RJT/2018[2011-12]Status: DisposedITAT Rajkot08 Nov 2023AY 2011-12
Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q
For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274
section 153D was in consonance with the provisions of law. However the assessee came to know the fact that the approval is a mechanical approval, when the department has provided the reply of RTI dated
24.06.2020. And hence delay in raising the above grounds is a bonafide delay and hence the same may kindly be condoned
