EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH
In the result, appeal of the assessee is allowed
ITA 189/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh26 Jul 2024AY 2018-19
Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 253Section 263
234A, 234B & 234C of the Income Tax Act, as applicable. The calculation sheet is enclosed as the part of the assessment order.
13.2 Basis above assessment order dt. 24/03/2023 under section 147 r.w.s 144
read with Section 144B of the Income Tax Act, the Ld. AR vehemently contended that assessee has gone through the rigours of the proceedings under section