M/S Sheetu Educational Service Pvt Ltd., Indore vs. The DCIT 5(1), Indore
In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our
ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11
Bench: Shri D.T. Garasia & Shri O.P. Meena
Section 147Section 234BSection 27
…zed Representative of the assessee has filed detailed written submissions relying upon the various judicial pronouncements, which are mentioned as under :- (i) CIT vs. Kelvinator of India Limited, 320 ITR 561 ( S. C. ). (ii) Shah Unmesh Indravadan vs. ITO, 6 DTR 318. (Ahm. I.T.A.T. ) M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 26 of 66 (iii) K. G. Hotel (P) Ltd vs. ACIT, 113 ITR 99 (I.T.A.T. Agra Bench) (iv) CIT vs. Orient Craft Limited, I.T.A.No. 555/2012 dated 12.12.2012 (Del) (v) A.N.Lakshman Shenoy v. ITO,(1958) 34 ITR 275 (S.C.) (vi) Sheo Nath Singh…