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
Ganga Developers; A.Y. 17–18
For these reasons we think that it will be appropriate to so read the words of section 291(2)(d)(ii) as to permit the applicability of section 150 (or section 153) with the necessary modifications. To paraphrase, the last words of section 297(2