ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad
In the result, the appeal filed by Revenue in ITA no
ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)
For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250
…3/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad 1. Hon’ble Allahabad High Court decision in the case of Commissioner of Income Tax(Central) , Kanpur v. Smt. Shaila Agarwal , reported in (2012)346 ITR 130(Alld. HC) ( (2011) 16 Taxmann.com 232(Alld. HC)) 2. Hon’ble ITAT , Special Bench decision in the case of All Cargo Global Logistics Limited & Ors. v. DCIT , Mumbai , reported in (2012)147 TTJ 513(Mum. SB) 3. Hon’ble Delhi High Court decision in the case of CIT v. Kabul Chawla (2016) 380 ITR 573(Del. HC) On merits of the issue, the assessee submitted before ld. CIT(A) that sai…