AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
251. The direction as well as addition in wholly illegal which may kindly be directed to be deleted.
31. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.”
“(1) Because Ld.CIT(A) has erred in law and on facts in holding the activities of the appellant as activity