Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2011-12 & 2013-14. I.T.A Nos. 44 to 46/Rjt/2018 A.Y. 2011-12 & 2013-14 Page No 2 M/s. Champion Agro Ltd. vs. DCIT 2. The brief facts of the case is that the assessee is a Company engaged