INTRADO EC INDIA PRIVATE LIMITED,BENGALURU vs. DCIT-CIRCLE-3(1)(1), BANGALORE
In the result, the appeal of the assessee is allowed
ITA 239/BANG/2021[2016-17]Status: DisposedITAT Bangalore09 Nov 2022AY 2016-17
Bench: Smt. Beena Pillai & Ms. Padmavathy S
For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT)
Section 143(3)Section 153Section 2CSection 40Section 92C
119 of the I.T. Act.
8. Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said that the department, which is State, can be permitted to selectively apply the standards set by themselves for their own conduct
