HARIKRISHNA JEWELS,SURAT vs. PR. COMMISSIONER OF INCOME TAX,, SURAT
In the result, appeal of the assessee is allowed for statistical purpose
ITA 354/SRT/2023[2012-13]Status: DisposedITAT Surat15 Apr 2025AY 2012-13
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.354/Srt/2023 Assessment Year: 2012-13 (Physical Court Hearing) Harikrishna Jewels, Principal Commissioner Of 201, Sunstar Building, Opp. बनाम/ Income Tax-1,, Surat, Room New Patidar Bhavan, No.123, Aaykar Bhawan, Near Vs. Mahidharpura, Surat-395 Majura Gate, Opp. New Civil 003 Hospital, Surat -395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagfh 3864 F (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Rasesh Shah, Ca राज" की ओर से /Revenue By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10.02.2025 उद्घोषणा की तारीख/Date Of Pronouncement 15.04.2025
Section 10ASection 143(3)Section 148Section 263
delay in filing the appeal is condoned and we proceed to decide the case on merit.
4.1
Facts in brief are that assessee filed return of income on 19.09.2012
declaring total income at Rs. Nil after claiming deduction of Rs.5,51,33,350/- u/s 10AA of the Act. The case was selected for scrutiny and order
