M/S. PATEL COPPER PVT. LTD.,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (1) (4), , RAJKOT
The appeal of the assessee is dismissed
ITA 261/RJT/2017[2013-14]Status: DisposedITAT Rajkot07 Dec 2023AY 2013-14
Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) "नधा"रणवष"/Assessment Year: 2013-14 Vs. M/S. Patel Copper Pvt. Ltd., Income-Tax Officer, A-76, Aashopalav Bunglows, Ward 2(1)(4), Nr. Satya Sai Hospital, Rajkot Rajkot-360005 Pan : Aagcp 6173 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assesseeby : Shri Rajendra Singhal, Ar Revenue By : Shri Ashish Kumar Pandey, Sr Dr
For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Ashish Kumar Pandey, Sr DR
Section 143(3)Section 234ASection 250(6)Section 56(2)(viib)
234B, and 234C of the Act, when addition itself not sustainable.”
3. At the outset, it was pointed out that there is only one issue raised in the present appeal relating to addition made to the income of the assessee in terms of provisions of Section 56(2)(viib) of the Act. The addition being made on account
