DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE vs. ARYAN ARCADE LIMITED , RAJKOT
ITA 229/RJT/2023[2019-20]Status: DisposedITAT Rajkot19 Dec 2025AY 2019-20
For Appellant: Shri Maneesh Upnejja, Ld. AR &For Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 143(3)
section 143(3)/153A r.w.s. 143(3) of the Income Tax\nAct, 1961 (in short ‘the Act').\n2.\nSince, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of\nby this consolidated order.\n3.\nIn this group of five appeals, four appeals are pertaining to M/s Aryan
