THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. AWAS DEVELOPERS, AHMEDABAD
In the result, the appeal filed by the Revenue is hereby dismissed
ITA 368/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad13 Mar 2024AY 2010-11
Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 368/Ahd/2020 धििाधरणवरध/Asstt. Year: 2010-2011 The D.C.I.T, M/S Awas Developers, Central Circle-1(4), Vs. “Agam Buglows” Ahmedabad. Opp. Subhash Society, Sanand-Kalol Road, Ahmedabad.
For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 184Section 40ASection 68
condone the delay in filing the appeal by the Revenue and proceed to adjudicate the issue on merit.
4. The first issue raised by the Revenue is that the learned CIT(A) erred in not treating the assessee’s status as AOP.
A.Y. 2010-11
3
5. The facts in brief are that the assessee claimed itself a partnership firm