M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT
In the result, the above appeals of the assessee are partly allowed
ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13
Bench: Shri Mahavir Prasad & Shri Waseem Ahmed
For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274
271(1)(c) of the Act. In the present case, the assessee has filed the income tax return under the provisions of section 153C of the Act declaring income of Rs. 4,43,340.00 which was accepted in the assessment framed under section 153C read with section 143(3) of the Act vide order dated 27-12-2016 without making
