ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA
In the result, the appeal filed by revenue is dismissed
ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR
Section 143(3)Section 145(3)
193 ITR 321
(SC). The hon'ble the Supreme Court in that case had negated the argument regarding application of principles concerning res judicata to the income-tax proceedings. It was observed that where a fundamental aspect permeating through different assessment years has been found as a fact one way or the other and the parties had allowed that position