The ACIT.(OSD)Circle-8, Ahmedabad V. Sagar Drugs & Pharmaceuticals Pvt. Ltd., Ahmedabad

ITA 1096/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0877 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 14A

Judgement Text

. 1096/ .//20 12 2 , .. , !', #$ . 1096 //20 12 %& ' 2007-08 (/)* + , # SMT. VIBHA BHALLA, CIT DR & SHRI PRASOON KABRA, SR.DR -./0/%12 + , # 3 4 + 25$ SHRI S. N. SOPARKAR, AR 28/7/2016 67& + 25$ / 29/7/2016 !, ' #/% # & ( 8 9 %& ' 2007-08 : )8 3 ;2(), 9! # #> ? '. 16/03/2012 # )@A + 4 9BC 2. ( # : D&2 6E#$ : 95 3 F G! 3 -2 3 2 H 9BC (1) THE LD. CIT(A) XIV, AHMEDABAD ERRED IN LAW AND ON FACTS IN RESTRICTING THE DISALLOWANCE TO RS.1,78,688/- OUT OF TOTAL DISALLOW ANCE OF RS.21,86,013/- MADE BY THE ASSESSING OFFICER U/S 14A OF THE ACT, R.W.R. 8D. 3. %12 # )8 J%;2 / 9B H ( + 6;2 : @. 10 $ # 9BC #L5 -.M !N # # 1O . 21/2015, ? 10 ?Q!, 2015 : 9 6E#$ RS H 9B H 5 J%& : )* 6 T : 95 # (9 3 ;2 () # 8 %12 # M : ? 10 $ 2 # U V S 4 WB ? 9BC # X . 08 : ?# # ACIT(OSD), CIRCLE-8, AHMEDABAD SAGAR DRUGS & PHARMACEUTICALS PVT. LTD., SAGAR OPP. KAMDHENU COMPLEX, NR. SAHAJANAND COLLEGE, AHMEDABAD. PAN : AADCS9311E '( / )# *+'( . 1096/ .//20 12 2 T UC WZ ( # # [2 9 Z J2 9 2 9B H #L5 -.M !N 6;2 1O 2 3 # : V 92 9BC 4. 9, Z 1]/2T : #> #2# 9 H ( 8 + 4 2 ) 10 $ # 9# # & 95 2 9BC 2' 9 6;2 V E # % $1( 2# 9C V # 3 %12 - # *2 # H ( ?9C 5. 1&@, ( + 6;2 V E # % $1` + (2 9BC #> 67& ? ' 29TH JULY, /2016 $ 3 # : H C SD/- SD/- .. !' (/#$ ) (#$/ ) ? ' 29 / 07 /2016, 9! C , *%-./ 0/-1- 1. ( 2. -./0 3. ! J%2 3 ;2 4. 3 ;2()- 5. )* -2J%, 5 J%&, 9!C 6. WZ // .)2 -2 // #> #, 9 ](B 5 J%&, 9! C, 9! C