LABDHI JEWELLERD PVT. LTD.,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD
In the result, the grounds of appeal raised by the assessee is allowed
ITA 106/SRT/2022[2017-18]Status: DisposedITAT Surat21 Dec 2022AY 2017-18
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.104 & 106/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) K.N. Diamond, 5/4299, Ground Floor, Principal Commissioner Of Soniwad, Bilimora, Dist. Income-Tax, Valsad, Room Navsari, Gujarat-396321 No. 301, 3Rd Floor, Pan No. Aadfk 3167 H Vs Income-Tax Office, Palak Arcade, Pali, Shantinagar, Labdhi Jewellerd Pvt. Ltd. Tithal Road, Valsad, Soniwad, Bilimora, Dist. Gujarat-396001 Navsari, Gujarat-396321 Pan No. Aabcl 1645 A अपीलाथ"/Appellant ""यथ" /Respondent
Section 143(3)Section 254(1)Section 263
144A. Thus, two officers of the Revenue have applied their mind before passing assessment order. The ld.AR for the assessee submits that where an issue has been examined at the original assessment stage but the same does not reflect in the final assessment, then that by itself would not lead to a conclusion that order of Assessing Officer calls