Dwarka Prasad Agarwal, Mumbai vs. ITO 21(1)(3), Mumbai
In the result, appeal of the Revenue is dismissed
ITA 4592/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Oct 2017AY 2011-12
Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am
For Appellant: Shri Arvind SondeFor Respondent: Shri B Puresh
Section 139Section 143(1)Section 143(2)Section 147Section 148
…m); iii) Nayantara G Agarwal V/s CIT -207 ITR 639 (Bom); iv) Onam Agarbathi Co V/s DCIT-310 ITR 56 (Kar); v) Pravinbhai M Kheni V/s ACIT -28 taxmann.com 111(Guj); vi) CIT V/s Rothman Cycle Ind. Pvt.Ltd (2011) 203 taxman 302; vii) CIT V/s Bharti Devi Sarabhi -231 ITR 526 (SC); viii) Moti Trust Kota vs Commr. Of Income Tax, 1999 236 ITR 37 SC, The ld. DR filed detailed written submissions and finally prayed before the Bench in view of the facts and circumstances of the case and position of law and the ratio laid down in the various decisions relied , the order passed by the ld.CIT(A) should be upheld. 8. In the r…