DCIT 27(1) , MUMBAI vs. M/S. GANGA DEVELOPERS, MUMBAI
ITA 2328/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Oct 2022AY 2017-18
Bench: Shri Prashant Maharishi, Am & Shripavan Kumar Gadale, Jm Dcit 27(1) R No.406, 4Th Floor, Tower M/S Ganga Developers Plot No. 219, Alal Asia, No.6, 11Th Road, Chembur, Vashi Railway Stn Complex, Vs. Vashi, Navi Mumbai Mumbai-400 071 Mumbai-400 703 (Respondent) (Appellant) Pan No. Aaafg 8230 C Assessee By : Shri J.P. Bairagra, Ar Revenue By : Shri Jasbir Chouhan, Dr Date Of Hearing: 13.07.2022 Date Of Pronouncement : 12.10.2022
For Appellant: Shri J.P. Bairagra, ARFor Respondent: Shri Jasbir Chouhan, DR
Section 10(37)Section 11Section 143(3)Section 96
section 150(1) have been specially made applicable and operative in respect of the notice under section 148
issued in pursuance of section 297(2)(d)(ii) and, as pointed out earlier, the application of the provisions of section 297(2)(d)(ii) gives rise to two sets of situations ... situations, we think that the principle of the above decisions that the mutatis mutandis rule should be invoked in interpreting section 297(2) has application here also. Not to do so would, no doubt, not make section 150(1) redundant but it will bring about an unintended and inequitable situation
