Case Law Details
Case Name : Deco Mica Limited Vs JCIT (ITAT Ahmedabad)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Ahmedabad
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Deco Mica Limited Vs JCIT (ITAT Ahmedabad)
Held that the mistake in not adding back the loss on sale of fixed assets in computation of income was a bona fide mistake inadvertently. Accordingly, penalty u/s 271(1)(c) not imposed.
Facts-
The assessee is a company engaged in the business of manufacturing and trading in laminated sheets. In the assessment completed under Section 143(3) of the Act vide an order dated 22.11.2017, the total inc
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