ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD
In the result, the appeals of the Revenue stand dismissed
ITA 1810/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D
For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5
Charitable Trust v. Dy. CIT reported in 280 ITR 357 has held that :
“3. The Supreme Court in Vedabai v. Shantaram Baburao Patil [2002] 253 ITR
798held as under :
ITA nos1809-1810 &.2854/Ahd/2017
CO No.13/Ahd/2019
Asstt. Year 2008-09
4
"In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must
