DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), DEHRADUN, RAJPUR ROAD, DEHRADUN vs. HOTEL SURBHI PALACE INDIA PRIVATE LIMITED, RAJPUR ROAD, DEHRADUN
In the result, the Appeal of the Revenue is dismissed
ITA 191/DDN/2024[2018-19]Status: DisposedITAT Dehradun27 Aug 2025AY 2018-19
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
Section 143(3)Section 144BSection 28Section 35D
Section 144B of
the Income Tax Act, 1961 ('Act' for short) on 21/04/2021 by assessing
the income of the Assessee at Rs. 11,17,16,165/- by disallowing a
sum of Rs. 41,77,095/- u/s 35D