MS. SHREE WAHEGURU FASHIONS PVT. LTD.,RING ROAD, SURAT vs. PCIT , AAYAKAR BHAVAN, SURAT
In the result, appeal of the assessee is allowed
ITA 402/SRT/2024[2020-21]Status: DisposedITAT Surat03 Apr 2025AY 2020-21
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)
Section 132Section 132(4)Section 143(2)Section 144Section 147Section 263
153D
ITA No.402/SRT/2024/AY.2020-21
Shree Waheguru Fashions Pvt. Ltd.
of the Act. Before deciding the issue, it would be proper to reproduce the relevant part of the section :
“263. (1) The [Principal Chief Commissioner or Chief Commissioner or Principal
Commissioner] or] Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that
