DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH
In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed
ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)
…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…
