COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU
In the result, appeal filed by the assessee is in ITA No
ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B
244(Mad.) iv) CIT v. Gujarat Road Transport Corpn (2014) 41 taxmann.com
100(Guj. HC)
9
Assessment Year: 2019-20
Commercial Auto Sales Private Limited, Allahabad v) CIT v. Merchem Limited (2015) 61 taxmann.com 119(Ker.) vi) B S Patel v. DCIT , (2010) 326 ITR 457(MP) vii) Popular Vehicles & Services Private Limited v. CIT (2018) 96
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