A2Z INFRASERVICES LIMITED,GURGAON vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD
In the result, appeals of the assessee are partly allowed as
ITA 970/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18
Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent
Section 139(1)Section 143Section 143(1)(a)Section 154Section 234ASection 36Section 36(1)(va)Section 37(1)
35,588/- any fund set up under the provisions of ESI Act, 1948 1,72,25,525/- Total
11,15,61,113/-.
2. That no additions u/s 36(1)(va) could be done, as per the mandate of u/s 143(1)(a), thus there wa no adherence of relevant section and therefore it is clear cut case of mistake
