SEJAL JEWELLERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT
In the result, appeal of the assessee is allowed
ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13
Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)
For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68
House International Pvt. Ltd. [(2018)408 ITR 0561 (MP) ]
PCIT v/s. Paradise Inland Shipping Pvt. Ltd. [SLP no. 12644/2018] (SC)
ITA No.435/AHD/2017 A.Y. 2012-13
Sejal Jewellers Pvt. Ltd.
PCIT v/s. Paradise Inland Shipping Pvt. Ltd. [84 taxmann.com 58] (Bom.) (HC)
CIT v/s. Ranchhod Jivanbhai Nakhava [21 taxmann.com 159] (Guj.) (HC)
CIT vs. Gangeshwari Metal (P.) Ltd. (2013) 30 taxmann.com