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
245C and ending on the specified date referred in sub-section (1). The instant case falls within the ambit of section 245HA(1)(iiia) of the Act. Hence, specified date shall be the date on which the order under sub-section (4) of section 245D was passed for not providing for the terms of the settlement.
20. Therefore on examining