SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT
In the result, appeal of the assessee is allowed for statistical purpose
ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt
Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)
Section 2(22)(e) of the Act, the assessee submitted that during the year, the assessee sold yarn to Pawan Syntex Pvt. Ltd. and grey fabrics to Rashmi Polyfab Pvt. Ltd., certain payments were made by them, by inadvertent mistake, credited to a separate account viz Pawan
Syntex Pvt. Ltd. and Rashmi Polyfab Pvt. Ltd. instead of crediting the account