DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL
In the result, appeal of Assessee is allowed
ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19
Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022
Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A
…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded Page 11 of 25 Dilip Buildcon Ltd. Assessment year 2018-19 with reference to the meaning of land under the East Punjab Displaced Person…