Arss Infrastructure Projects Ltd., Bhubaneswar vs. DCIT, Corporation Circle- 1(1), Bhubaneswar
In the result, appeal of the assessee is partly allowed
ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013
For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR
Section 40Section 43B
…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-2013 ARSS Infrastructure Project Ltd., Vs. DCIT, Circle -1(1), Pl.ot No.38, Sector-A, Zone-D, Bhubaneswar. Mancheswar Indl. Estate, Bhubaneswar. PAN/GIR No.AADCA 4203 D (Appellant) .. ( Respondent) Assessee by : Shri P.S.Panda/Kamal Agarwal, AR Revenue by : Shri M.K.Gautam, CIT DR Date of Hearing : 28 /10/ 2020 Date of Pronouncement : 22/1/2021 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CI…