M/S Alliance Builders & Contractors Ltd., Kanpur vs. Astt. Commissioner of Income Tax, Kanpur
In the result, the appeal of the assessee is partly allowed
ITA 126/LKW/2016[2011-12]Status: DisposedITAT Lucknow05 Dec 2024AY 2011-12
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R
For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 115JSection 142Section 142(1)Section 143(3)Section 40aSection 80I
…xtension of time to complete the audit Work by 31.07.2014. Copy of Order sheet entry, the same is at page 21-23 of the Paper book Page 9 of 33 (v) Reliance is placed on Dr. Y.D. Singh B.R.D. Medical College vs. Deputy Commissioner of Jncome-tax, reported in 20 Taxmann.com 174. Copy of Order is at page _65 - 75_ of the paper book vi Thus the extension is invalid and the subsequent assessment made on the basis of invalid extension is liable to be quashed.” 6.1 Further, the relevant portion from written submission (referred to in foregoing paragraph no. 2) is reproduced as under: - “2 Submission on Ground No.1, T…