Section 40(c) of the Income Tax Act

Zee Marketing (Guj.) Private Limited, Ahmedabad vs. The Dy. Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

In the result, the appeal preferred by the assessee is partly allowed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royi.T(Ss).A. No. 19/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2016-17) Zee Marketing (Guj.) The Dy. Commissioner Of बनाम/ Private Limited Income Tax Vs. 304, Aakansha Building, Central Circle 1(1), Opp. Vadilal House, Ahmedabad Navrangpura, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0627K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri M. S. Chhajed, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Akhilendra Pratap Yadaw, Cit. D.R. सुनवाई क" तार"ख / Date Of 29/02/2024 Hearing घोषणा क" तार"ख /Date Of 08/03/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Behest Of The Assessee Is Directed Against The Order Dated 23.12.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Order Dated 30.12.2018 Passed By The Acit, Central Circle-1(1), Ahmedabad Under Section 143(3) R.W.S. 153A Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2016-17. It(Ss)A No. 19/Ahd/2023 (Zee Marketing (Guj.) Pvt. Ltd. Vs. Dcit) A.Y.– 2016-17 - 2 - 2. The Assessee Has Come Up In Appeal With The Following Grounds: