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Section 80I7 Section 2633 Section 143(3)2

PRATAP CHANDRA MOHANTY,JAGATSINGHPUR vs. ITO, WARD-1, PARADEEP, PARADEEP

In the result, appeal of the assessee is partly allowed

ITA 152/CTK/2013[2009-10]Status: DisposedITAT Cuttack14 Jul 2017AY 2009-10

Bench: Shri N.S Saini & Shri Pavan Kumar Gadaleassessment Year: 2011-2012

For Appellant: Shri P.S.Panda/K.Agarwal, ARFor Respondent: Shri Kunal Singh, CIT DR

Section 143(3)Section 263Section 80I

purchase from third parties other than the customers. Thus, though the assessee is doing a works contract the same would not fall within the meaning of the word 'works contract' for the purpose of the act due to the exclusion provided in the meaning of 'work' in section 194C of the Act. The issue raised by the Ld. CIT that