ORDER

PER V. DURGA RAO, J.M. :

This appeal has been filed by the assessee against the order dated 23.02.2024, of the learned Addl./JCIT(A), Udaipur, relating to assessment year 2013-2014.

2. Briefly stated facts of the case are that the assessee is engaged in manufacturing, trading, export import of minerals, ferro alloys and ores. It filed it’s return of income on 31.12.2013 declaring income of Rs.15,51,050/-. The case of the assessee company has been selected for scrutiny under CASS. Therefore, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the Act and duly served upon the assessee. In response thereto, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed all the requisite details i.e., copy of computation of income, copy of audit report, balance sheet, profit and loss account, details of major expenses, balance confirmation of sundry creditors and unsecured loan party, copy of service tax and TDS return working, details of payment made u/sec.43B and such other details during the course of assessme