THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH
In the result, appeal of the Revenue isdismissed
ITA 239/RJT/2018[2014-15]Status: HeardITAT Rajkot05 Jul 2023AY 2014-15
Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr.DR
Section 133ASection 250(6)Section 40Section 69ASection 69C
68, 69A, 69B & 69C fall under Chapter VI.
12
8. On the other hand, ld. DR submitted that addition under section 69 has to be separately made following the decision of Hon. Gujarat High Court in Fakir Mohmed Haji Hasan vs. CIT (supra) and no set off against business loss has to be allowed.
9. We have considered
