TMI Blog2023 (6) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AO wherein no adverse comments was made with regard to reconciliation of account of STC, MMTC and PEC was given. Further the matter of fact is that all these three enterprises are public sector undertakings. Thus, the opinion of Ld. CIT(A) based upon the evidence before it and the aforesaid fact of the parties being Public Sector Undertakings to delete the additions on account of sundry credito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. As the case was called for hearing, non-appeared for the assessee. Record shows on repeated notices on earlier 8 occasions, non-appeared for the assessee. We should give no more opportunities, the notices issued are received back with report that no such person existing at the address . 4. Arguments of ld. DR were heard who supported the orders of Ld. AO and submitted that Ld. CIT(A) has fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Name of the party Page Nos. (i) The State Trading Corporation of India Ltd. (in short STC ) 101-116 (ii) MMTC Ltd. 117-170 (iii) PEC Ltd. 171-261 6. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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