MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD
In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed
ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
245D of the Act. Reports of the Pr.CIT, Kanpur under Rule 9 of Income Tax
Settlement Commission (Procedure) Rules, 1997 [”ITSC(P) Rules” for short]
were obtained by ITSC. The response of the assessees under Rule 9A of ITSC(P) Rules were also obtained by ITSC. Later, ITSC passed orders dated
17/08/2016 u/s 245HA(iiia) of the Act, allowing proceedings