INCOME TAX OFFICER WARD-1(1)(2), BANGALORE vs. M/S ATRIA HYDEL POWER LIMITED , BANGALORE
In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos
ITA 114/BANG/2019[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11
Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent
For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru
Section 115Section 115JSection 143(3)Section 211(2)Section 80I
reassessment proceedings on this short ground.
6. Learned Departmental Representative, on the other hand, vehemently relies upon the orders of the authorities below and submits that there is no specific exclusion clause for the banking companies, and in the absence of such a clause, it is not open to us to infer the same.
The submission of the learned counsel
