AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT
In the result, the appeal of the assessee is allowed
ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)
For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263
10(38) amounting to Rs.93,96,261/-.
We observe that above noted both issues relate to disallowance under section 14A r.w.r.8D of the Rules, therefore, we will adjudicate them together. Now, first of all, we shall examine whether these issues were examined by the assessing officer while framing original assessment order under section 143(3) r.w.s. 92CA