M/S. L.A.DEVELOPERS,BHUBANESWAR vs. CIT, BHUBANESWAR
In the result, appeal of the assessee stands dismissed
ITA 273/CTK/2015[2008-09]Status: DisposedITAT Cuttack09 May 2022AY 2008-09
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-2009 2009 M/S. M/S. L.A.Developers, L.A.Developers, Hig Hig-47, Vs. Cit, 2Nd Floor, Floor, Jayadev Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. Pan/Gir No. No.Aacfl 6157 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Ar , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 02 /6/ 20 / 2022 Date Of Pronouncement : 02 / /6/2022 O R D E R
For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri M.k.Gautam
Section 255Section 255(7)Section 255(8)Section 263
255(7,8 & 9) on 31.3.2023. P a g e 3 | 10
Assessment Year : 2008-2009
That prerogative with the legislature is not something that can be questioned by this appellate Tribunal.
6. Consequently, we are of the view that this issue need not be referred to the Hon’ble President, ITAT nor to the Central Government and this Tribunal