SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT
In the result, the grounds of appeal raised by the assessee is allowed
ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)
Section 145ASection 14ASection 254(1)Section 263Section 40A
40A(ia)(a) of the Income Tax Act, 1961 (in short, the Act) and disallowance out of interest paid on TDS and disallowance under section 14A, while passing assessment order 15.01.2016. The assessment order was revised ld. Pr.CIT by exercising his jurisdiction under section 263 dated 20.03.2018. Before passing, the revision order, the ld. Pr. CIT, on perusal of assessment
