THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH
In the result, ground No.3 raised by the Revenue, is dismissed
ITA 440/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)
Section 143(3)
section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.12.2016. ITA Nos.440 & 443//SRT/2018/AY.2014-15
M/s. J. K. Jewellers
2. Since, the issues involved in these two appeals, are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience
