2019 (2) TMI 1743

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.... assessee's appeal for A.Y. 2014-15, arises from order of the CIT(A)-2, Ahmedabad dated 20-04-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". ITA No. 1300/Ahd/2017Assessment Year 2014-15 2.The solitary ground of appeal of the assessee is against the decision of ld. CIT(A) in confirming the addition of Rs. 1,71,61,294/-on account of late remittances of ....

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....siont in the case of CIT(A) vs. GSRTC of the Hon'ble Gujarat High Court. 5. We have heard the rival contentions and perused the material on record carefully. During the course of appellate proceedings before us, the ld. counsel has brought to our notice that aforesaid issue has been decided against the assessee by following the decision of Jurisdictional High Court in the case of Gujarat State ....