The DCIT-2(1), Indore vs. M/S. Century 21 Mall (P) Ltd., Indore
In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed
ITA 255/IND/2017[2012-13]Status: DisposedITAT Indore23 Feb 2023AY 2012-13
Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68
…the AO and the Ld. CIT(A) which have Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 17 not been considered. In this connection attention is drawn to the following judgments: CIT Vs Ambience Developers 210 Taxmann 187 ( Del) VimlaSinghVsCIT 222 CTR 404 (Patna) In view of this it is submitted that the additions maintained by the Ld. CIT(A) on this account are un-warranted for. Regarding the additions maintained by the Ld. CIT(A) on the ground that the assessee has received a benefit on account of incurring expenses by Shri Keshav Nachani, it is submitted that Shri Keshav Nachani was in-charge of…