MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE
In the result, both appeals of the assessee are dismissed as above
ITA 96/DDN/2023[2018-19]Status: DisposedITAT Dehradun21 Feb 2025AY 2018-19
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
Section 43B
housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax
Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017
and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively.
These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized
