SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT
In the result the ground No
ITA 91/SRT/2021[2017-18]Status: DisposedITAT Surat25 Oct 2021AY 2017-18
Bench: Shri Pawan Singh & Dr Arjun Lal Saini
Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40
disallowances / additions under section 37, 40A(3), 40(a)(ia), 68 and other provisions of the Act. Thus, clause (a) of Explanation 2 of section 263(1) is also applicable. The assessment order passed under section 143(3) r.w.s 153C in AY 2016-17 and assessment order for AY 2017-18 passed under section 143(3) suffer from lack
