Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad
Appeals are dismissed therefore
ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13
Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu
For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I
…scope of assessee’s foregoing application would not be expanded beyond the specified appeal. We also wish to quote hon’ble apex court’s landmark decision ITAT Vs. DCIT (1996) [218 ITR 275] (SC); as considered in Jagati Publications Ltd. Vs. President (2015) [377 ITR 31] (Bombay) that a Special Bench’s constitution has to be in light of the foregoing regulation or by the hon’ble President, ITAT as per the relevant facts and circumstances of each and every case which nowhere exist as the assessee itself has not even preferred its petition in above terms. Its impugned adjournment request fails therefore. :- 15 -:…