M/S. NIRMAL ENVIRO SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE
In the result, both the appeals filed by different assessees are partly allowed for statistical purposes
ITA 1154/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20
Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.
For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)
143(1)(a) of the Act.
5.5 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022
dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt.
Ltd. wherein held as under:
“5.6 Coming to the merit of the issues raised by the revenue in its miscellaneous petition, we not that Hon’ble Supreme Court
