HI-TECH ESTATES & PROMOTERS PVT. LTD.,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR
In the result, appeal of the assessee is allowed
ITA 391/CTK/2018[2013-14]Status: DisposedITAT Cuttack20 Jul 2020AY 2013-14
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14
For Appellant: Shri B.D.Ojha , ARFor Respondent: Shri M.K.Gautam, CIT, DR
Section 143(3)Section 263
Section 211 of
the Company Act, 1956.”.
31. From para 6 of the impugned revisionary order of Pr. CIT, we
observe that the revisionary authority only picked up first half part of said
clause 2(d) of auditor’s report and thereafter held that the company has not
made disclosure as required by paragraphs
