M/S. MAHESHWARI LOGISTICS PRIVATE LIMITED,,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD
In the result, appeal of the assessee is allowed
ITA 377/SRT/2023[2018-19]Status: DisposedITAT Surat25 Sept 2023AY 2018-19
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.377/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Maheshwari Logistics Ltd. Principal Commissioner Of Income Tax, Valsad, Room No.301, 3Rd Floor, Shed No.A2-3/2 Mll House, Vs. Opp. Upl, 1St Phase, Gidc, Income Tax Office, Palak Arcade, Pali Vapi, Valsad-396195 Hill, Santi Nagar, Tithal Road, Valsad- 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 8332 N (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri Sakar Sharma, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-Dr
For Appellant: Shri Sakar Sharma, C.AFor Respondent: Shri Ashok B. Koli, CIT-DR
Section 143(3)Section 263
B. Koli, CIT-DR
सुनवाईकीतारीख/ Date of Hearing
: 29/08/2023
घोषणाकीतारीख/Date of Pronouncement : 25/09/2023
आदेश / ORDER
PER DR. A. L. SAINI, AM:
By way of this appeal, the assessee has challenged the correctness of the order passed by the Learned Principal Commissioner of Income Tax-
Valsad (in short “ld. PCIT”], dated 31.03.2023, passed under section 263 of the Income
