In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.300/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Avi Global Plast Pvt. Ltd., Vs. The Acit, Vapi Circle, Survey No.266/4, 266/5, 266/6, 268/1, Vapi. 269/4, Village – Dunitha Bhenslore Nani Daman – 396210, Damand & Diu (Ut), India. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcc5843R
section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 24.12.2019. 2. The grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in confirming the assessment order passed u/s 143(3) of the I.T. Act which