MANISH PACKAGING PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT
In the result, appeal filed by the assessee is allowed
ITA 192/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023
Section 142(1)Section 143(3)Section 263Section 80Section 801Section 80I
10A / 10AA of the Act. The Scrutiny assessment under section 143(3) r.w.s. 143(3A)
& 143(3B) of the Act, 1961 was completed on 04.03.2021 at assessed income of Rs.15,93,16,342/-.
4. Later on, Learned Principal Commissioner of Income Tax,
Valsad [in short ‘the Ld. PCIT’], has exercised his jurisdiction under section 263 of the Income