AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT
In the result, the appeal of the assessee is allowed
ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)
For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263
disallowance was considered by CIT(A) at the time of original assessment proceedings and your honour wants to disturb the same again in the revisional proceedings. So this is the case of partial merger of original assessment order with the order of CIT(A). Even in the case of the partial merger, the order u/s 263 cannot be passed
