Deputy Commissioner of Income Tax, Bangalore vs. M/S Bharat Infra Tech (P)Ltd, Bangalore
In the result, the issues in the Cross Objections raised have become infructuous and dismissed as such
ITA 1442/BANG/2014[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11
Bench: Shri Inturi Rama Rao & Shri Lalit Kumar
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Vandana Sagar, CIT (DR)
Section 132Section 143Section 143(3)Section 153ASection 153CSection 40A(3)
…ess. b. CIT, Mysore Vs. Y. V.Sreenivas Murthy, 63 ITR 306 [Mysore High Court] c. CIT Vs. Abdul Razak & Co., 136 ITR 825 [Guj] d. Tar & bitumen Products Ltd., Vs. CIT, 136 ITR 833 [Cal], e. CIT Vs. Sri. Vinayaga Pictures, 161 ITR 65 [Mad], f. CIT Vs. K.M.Mody, 141 ITR 903 [Born], g. Bilasrai Juharmal Vs. CIT, 141 ITR 915 [Born], h. CIT Vs. Cresent Films (P) Ltd., 248 ITR 670 [Mad], i. CIT Vs. Essen (P) Ltd., 49 ITR 109 [Mad]” 16. The ld. CIT(A), after considering the above submissions had allowed the relief. The ld. CIT(DR) has not placed any material on record controverting the findings of CIT(A) and since the o…