Concorde Housing Corporation Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-1(4), Bengaluru
In the result, the appeal filed by the assessee for assessment year
ITA 700/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Dec 2022AY 2017-18
Bench: Shri N.V.Vasudevan, V.P. & Shri Laxmi Prasad Sahu, Am
For Appellant: Sri.S.V.Ravishankar, AdvocateFor Respondent: Sri.Gudimella V.P.Pavan Kumar, JCIT-DR
Section 132Section 153ASection 154
…rde Housing Corporation Private Limited. year. It is also not clear that which returned income has been accepted. A similar issue has been considered by the Hon’ble Supreme Court in the case of Pr.CIT (Central) v. Motisons Entertainment India (P.) Ltd. (2022) 443 ITR 6 (SC), in which case it has been held that the Hon’ble High Court has disposed of the appeal in one paragraph without discussing the issue, which arose for consideration. The relevant para of the above said judgment is as under:- “5. Income Tax Appeal No.137 of 2018 preferred at the instance of the Revenue was disposed of by the High Court by its j…