2021 (4) TMI 1379

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....ough: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.14724/2021 1. Allowed, subject to just exceptions. W.P.(C) 4774/2021 & CM APPL. No.14723/2021 2. Mr. Ruchesh Sinha, who appears on behalf of the petitioner, says that the petitioner is aggrieved by the fact that, although, the ....

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....ation. 3. A perusal of the impugned assessment order dated 31.03.2021 shows that the petitioner had declared its income, as Rs. 2,00,76,180/-, which, while framing the impugned assessment order was enhanced to Rs. 3,50,79,205/-. Additions have been made by the assessing officer vis-a-vis unsecured loans, and the disallowance made under Section 14A of the Income Tax Act, 1961. 4. Given the fo....