2024 (10) TMI 854

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....Sr. DR ORDER PER AMARJIT SINGH, AM: The present appeal filed by the assessee is directed against the order dated 09.11.2023 of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi for Assessment Year 2018-19. 2 Fact in brief is that the case of the assessee was subject to scrutiny assessment u/s 143(3) of the Act. The assessment u/s 143(3) of the Act was finalized on 08.01.2021 assessing t....

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....over of the assessee was below Rs. 50 crores as under: Particulars Amount (in Rs. ) Sale of goods 50,09,90,069.00 Sale of services 1,46,54,001.00 Gross Total 51,56,44,070.00 Less: Excise Duty 5,39,13,756.00 Less: Service Tax 17,86,031.00 Net Sales 45,99,44,283.00 5. We have also perused the Guidance note of the Institute of Chartered Accountants of India on tax audit under se....