In the result, Revenue’s appeal is dismissed
Bench: Shri Waseem Ahmed&Smt. Madhumita Royआयकरअपीलसं.Ita Nos.333&399/Rjt/2016 "नधा"रणवष"/Asstt. Year: 2011-12 Acit Vs. M/S. Swaminarayan Gandhidham Circle, Vijay Carry Trade (P) Gandhidham-Kutch Ltd. Svtc House, Bhuj- Mirzapar Highway, Bhuj- Kutch-370001 Pan:Aad Cs0 141 C अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)
section 143(3) of the Income Tax Act, 1961and against the order dated 30.08.2016 passed by the CIT(A)-3, Rajkot under sec. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the order dated 22.09.2014 passed by the Ld. JCIT, Gandhidham respectively, both for Financial Year 2011-12. 2. Since