SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

4. At the outset it is submitted that in the notices issued by the PCIT, it was stated that assessing officer didn’t consider the issue of disallowance of deduction on account of employee’s PF and ESIC at the time of assessment. However, in the revision order passed u/s. 263, he mentioned that although assessing officer considered the alleged

THE DY,CIT., CENTRAL CIRCLE-1,, SURAT vs. M/S. NAKODA LIMITED, SURAT