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Showing contexts for: turnover decrease in Deputy Commissioner Of Income Tax, ... vs Rosha Alloys Pvt. Ltd., Mandi ... on 28 May, 2025Matching Fragments
2. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 10,63,80,000/- by applying the average of annual power consumption for the six years instead of monthly average calculated by the A.O. on the basis of seized material and made addition u/s 69A of the Act accordingly?
3. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 10,63,80,000/- by applying the average of annual power consumption for the six years and by failing to obtain the reasons for substantial increase in the turnover and decrease in average annual power consumption after the period of search i.e. for AY 2021-22 & AY 2022-23?
2. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 13,32,90,000/- by applying the average of annual power consumption for the six years instead of monthly average calculated by the A.O. on the basis of seized material and made addition u/s 69A of the Act accordingly?
3. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 13,32,90,000/- by applying the average of annual power consumption for the six years and by failing to obtain the reasons for substantial increase in the turnover and decrease in average annual power consumption after the period of search i.e. for AY 2021-22 & AY 2022-23?
2. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 11,30,10,000/- by applying the average of annual power consumption for the six years instead of monthly average calculated by the A.O. on the basis of seized material and made addition u/s 69A of the Act accordingly?
3. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A) was justified in deleting the addition of Rs. 11,30,10,000/- by applying the average of annual power consumption for the six years and by failing to obtain the reasons for substantial increase in the turnover and decrease in average annual power consumption after the period of search i.e. for AY 2021-22 & AY 2022-23?