S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT
In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose
ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent
Section 143(3)Section 14ASection 234ASection 254(1)
4. Feeling aggrieved by the additions / disallowances in the assessment order, the assessee filed appeal before Ld.CIT(A). Before Ld.CIT(A) the assessee challenged the disallowance, depreciation and interest expenses. No ground of appeal against the disallowance under section 14A was raised. The appeal of assessee was dismissed by Ld.CIT(A) by
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SJP Constructions Pvt. Ltd.
holding that
