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
43B of the Act. Subsequently, the case of assessee was reopened under Section 147 on the ground that at later stage, it was noticed that the provisions of Section 145A of the Act, with regard to unutilised CENVAT Credit were violated which resulted into under assessment of income of Rs. 26,75,167/-. The Assessing Officer on making belief
