R D GOLDEN JEWELS PRIVATE LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, WARD - 2(1)(1), SURAT
In the result, appeal filed by the assessee is dismissed
ITA 206/SRT/2023[2013-14]Status: DisposedITAT Surat26 Jun 2023AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.206/Srt/2023 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) R. D. Golden Jewels Pvt. Ltd., Vs. The Dcit, Circle-2(1)(1), Shop No.1, Dream Business House, Opp. Surat. Kotak House, Ghoddod Road, Surat, Gujarat – 395007. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcr9875E Appellant By Shri Kamlesh Bhatt, Ar Respondent By Shri Vinod Kumar, Sr. Dr 31/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023
Section 143(2)Section 143(3)Section 40
section 143(3) of the Income Tax Act,
1961 (hereinafter referred to as the ‘Act’), dated 18.03.2016. 2. The grounds of appeal raised by the assessee are as follows:
“1. In view of the facts and circumstances of the case, the Ld. CIT(A),
NFAC, New Delhi erred in law and in facts, in retaining the addition
