LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH
In the result, by the assessee is allowed
ITA 124/AGR/2018[2010-11]Status: DisposedITAT Agra16 May 2019AY 2010-11
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Waseem Arshad, Sr.DR
Section 147Section 148Section 234BSection 271(1)(c)Section 68
68 of the Act by arbitrarily treating the genuine investment made by the shareholders in the share capital of the appellant as alleged accommodation entry, deserves to be deleted.
6. That the authorities below have erred in law and on facts in not providing the appellant the informations and documents/material for which specific request(s) was made. It is settled
