ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT
In the result, appeal of the assessee is partly allowed
ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025
Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263
section 50C(1) of the Act.
He, therefore, submitted that the order of PCIT may be upheld.
6. We have heard both the parties and perused the materials available on record. We have also deliberated on the decisions relied upon by the parties. It is clear from the order u/s 143(3) r.w.s 144B of the Act that
