In the result, the appeal of the Revenue is dismissed
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.97/Srt/2020 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Income Tax Officer Tirupati Energy Solutions Pvt. Ltd., M-36, Corner Point, City Light Ward-2(1)(4) Surat, Room No. Vs. Road, Surat-395001 219, 2Nd Floor, Aaykar Bhavan, Majura Gate, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacct 7044 G (Appellant ) (Respondent)
Section 271(1)(c) of the Act. On the other hand, the AR of the appellant has submitted a copy of ITAT, Surat order in ITA No.573/Ahd/2017 dtd. 16.10.2018, of the appellant’s quantum appeal wherein the Hon'ble Bench deleted the additions of Rs.4,07,25,000/- u/s 68 of the Act. Considering this fact that the quantum addition