LAWS(RAJ)-2018-7-108

BARMER LIGNITE MINING CO. LTD. Vs. DCIT

Decided On July 24, 2018
Barmer Lignite Mining Co. Ltd. Appellant
V/S
Dcit Respondents

JUDGEMENT

(1.) By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby the tribunal has partly allowed the appeal of the assessee for statistical purposes.

(2.) This court while admitting the appeal on 22018 framed the following substantial question of law:-

(3.) The facts of the case are that the assessee company e-filed its return of income for A.Y. 2012-13 declaring total income of Rs. NIL which was further revised on 27.2013 declaring total income of Rs. 73,21,160/-. The case was selected for scrutiny under CASS and accordingly, notice u/s 143(2) was issued on 29.2013, fixing the case for hearing on 27.9.201 Further notice u/s 142(1) alongwith questionnaire was issued on 22.9.2014 in compliance to which Sh. Nitesh Gangwal, Company Secretary Authorized representative of the assessee company appeared from time to time, furnished relevant details and the case was discussed with him.