DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT
In the result, appeal filed by the Revenue ( In ITA No
ITA 1680/AHD/2017[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)
For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)
47,130
Deemed Total Income u/s 115JB
58,65,676
8.1 The ground no. 1 of the appeal is regarding rejection of books of accounts. On detailed perusal of the assessment order, it is found that the Id assessing officer has not given a categorical finding that he is rejecting books of accounts. Even though in the discussions made