THE ACIT, CIRCLE-1,, SURAT vs. M/S. MICRO POLYESTER PVT. LTD., SURAT
In the result, the grounds of appeal raised by the revenue are dismissed
ITA 2678/AHD/2014[2005-06]Status: DisposedITAT Surat12 Apr 2023AY 2005-06
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. Pan No. Aabcm 6127 E Appellant/ Revenue Respondent/ Assessee
Section 143(3)Section 145ASection 147Section 148Section 254(1)Section 43B
145A of the Act which deserves to be disallowed. The Assessing Officer accordingly disallowed the unutilized CENVAT credit of Rs. 26,75,167/- in assessment order dated 19/02/2013 passed under Section 143(3) r.w.s 147 of the Act.
6. Aggrieved by the reopening as well as disallowance of CENVAT credit, the assessee filed appeal before the ld. CIT(A). Before
