ACIT,CIRCLE--2(1), CHANDIGARH vs. CSJ INFRASTRUCTURE PVT.LTD, CHANDIGARH
In the result, both the appeals of the assessee are allowed and that of the Revenue are dismissed
ITA 147/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh28 May 2025AY 2015-16
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 131,132 /Chd/2020 "नधा"रण वष" / A.Y.: 2014-15, 2015-16, M/S Csj Infrastructure Pvt.Ltd., The Acit, C/O C.A. Ajay Kumar Jain, Vs Circle 2(1), Sco 80-81, 4Th Floor, Sector 17-C, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aaccc8021G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 146, 147/Chd/2020 "नधा"रण वष" / A.Y.: 2014-15, 2015-16, The Acit, Vs M/S Csj Infrastructure Pvt. Ltd., Circle 2(1), C/O C.A. Ajay Kumar Jain, Chandigarh. Sco 80-81, 4Th Floor, Sector 17-C, Chandigarh. "थायी लेखा सं./Pan No: Aaccc8021G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 19.05.2025 Date Of Pronouncement : 28.05.2025 Physical Hearing O R D E R
For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Manav Bansal, CIT, DR
Section 43CSection 50C
5. Before us, ld. counsel for the assessee raised many fold of contentions. In his first fold of contention, it was submitted that assessee agreed to sell for office units on 25.01.2011 and 27.01.2011. At that point of time, Section 43CA was not in picture, hence, no addition ought to be made with the help of Section 43CA
