ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

190/- and Rs.4,80,41,520/- of AYs 2012-13 and 2013-14 respectively. In appeals, the assessee got part reliefs in both years. However, the assessee did not challenge any issue decided against it, by the Ld. CIT(A), in these years. But the most of the reliefs allowed to the assessee by the Ld. CIT(A) were challenged

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above