Deputy Commissioner of Income Tax v. M/s.Roger Enterprises (P) Ltd.

2012 SCC OnLine ITAT 11821Reported decision2012#6293 most cited

What is Deputy Commissioner of Income Tax v. M/s.Roger Enterprises (P) Ltd. authority for?

Tax authorities must provide the assessee with any evidence they intend to rely on, allowing the assessee an opportunity to contest it, even if the evidence is not strictly governed by rules of evidence.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Also referred to as

Deputy Commissioner of Income Tax v. M/s.Roger Enterprises (P) Ltd. · 2012 SCC Online ITAT 11821 · evidence · natural justice · opportunity to contest · tax authorities · rules of evidence · onus of proof

Issues it is cited on

buyback of sharessection 269tsection 2(43)onus of proofsection 269ssection 271esection 158bbsection 2(31)section 269ssicdssection 159section 271d

Judgments citing Deputy Commissioner of Income Tax v. M/s.Roger Enterprises (P) Ltd.

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.793 to 799/Ind/2019 (AY:2009-10 to 2015-16) ITA No.800 to 805/Ind/2019 (AY:2009-10 to 2014-15) ACIT, M/s Prakash Asphaltings & Toll बनाम/ Central-1, Highways (India) Ltd., Vs. Indore 76, Mall Road, Mhow, District - Indore (PAN:AABCP0398N) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg & Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

Deputy Commissioner of Income Tax v. M/s.Roger Enterprises (P) Ltd. (2012 SCC OnLine ITAT 11821) — Cited in 18 Judgments | BharatTax