Asstt. Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. Mahalaxmi Infracontract Private Limited, Ahmedabad
ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19
Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement
For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)
…Co. In ITA No. 11/Rjt/2016 6. Commissioner of Income Tax Vs. H.M.T. Construction Co., reported in [2002] 124 Taxman 470(Guj.) decided by the Hon'ble Jurisdictional High Court of Gujarat. 7. Hindustan Construction Co. Vs. Income Tax Officer, reported in [1989] 30 ITD 174 (AHD) decided by the Hon'ble ITAT, Bench 'A', Ahmedabad. 8. Principal commissioner of Income Tax, Ajmer Vs. Amar Singh Bhandari, reported in [2018] 97 taxmann.com 569(Raj) decided by the Hon'ble Rajasthan High Court. 10. Further that, it was also placed on record that the judgment passed by the ITAT, Rajkot was challenged before the Hon’ble High…