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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Shri T.R. Senthil Kumar, J, Shri Narendra Prasad Sinha, ACJ
Assessee – Appellant
Versus
Principal Commissioner of Income Tax-3, Ahmedabad – Respondent
| Table of Content |
|---|
| 1. fact summary of the case's assessment (Para 2 , 3) |
| 2. arguments made by the assessee against the revision (Para 4 , 5 , 6) |
| 3. court's observations on the reassessment (Para 7) |
| 4. court's ratio on csr expenditure deduction (Para 8) |
| 5. final decision on allowing the appeal (Para 9 , 10) |
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the Revision order dated 27.03.2024 passed by the Principal Commissioner of Income Tax-3, Ahmedabad arising out of the assessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.
2. Brief facts of the case is that the assessee is a Company engaged in the business of Logistic Services. For the Asst. Year 2017-18, the assessee filed its Revised Return of Income on 31-03-2018 declaring total income of Rs.14,51,78,023/-. The return was taken up for scrutiny assessment after calling for various information and evidences and assessment order was passed on 07-06-2021 accepting the returned income.
3. Perusal of the above assessment order, Ld. PCIT found that the assessee had claimed expenditure
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