SURAT ROUGH DIAMOND SOURCING (INDIA) LIMITED,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT
In the result, appeal of the assessee is allowed
ITA 2571/AHD/2015[2011-12]Status: DisposedITAT Surat13 Dec 2021AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Surat Rough Diamond Sourcing The Income Tax Officer, (India) Limited, Ward-4(3), Surat. Vs C-401/403, Diamond World, Mini Bazar, Varachha Road, Surat – 395006. Pan: Aaocs 9292 D Assessee / Appellant Revenue /Respondent
Section 144ASection 234ASection 254(1)Section 271
penalty u/s 271(l)(c) ofthe Act.
The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.”
2. Brief facts of the case are that the assessee is a company engaged in the sourcing of rough diamonds, filed