MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 142/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam13 May 2025AY 2010-11
Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D
section 153B of the Act.
3. On the facts and circumstances of the case, the AO is not justified in making additions without incriminating material as the current assessment year is unabated assessment. Accordingly, the additions made is without jurisdiction and is unsustainable in law.
4. Any other ground or grounds that may be urged at the time of hearing
