SYED KHALID SAIFULLAH,NEW DELHI vs. ITO, NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 4744/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Feb 2020AY 2011-12
Bench: Sh. Kuldip Singhdr. B. R. R. Kumarita No. 4744/Del/2016 : Asstt. Year : 2011-12 Syed Khalid Saifullah, Vs Income Tax Officer, Flat No. 4, F-8, Shaheen Bag, Ward-28(4), 40, Futa Road, Abul Fazel New Delhi-110002 Enclave, Part-Ii, Zamia Nagar, New Delhi-110025 Gupta Aggarwal Sharda & Jain, Chartered Accountants, D-178, Ground Floor, Ramprastha Colony, Ghaziabad-201011 (Appellant) (Respondent) Pan No. Aaxps2952G Assessee By : Sh. Manish Agarwal, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 23.01.2020 Date Of Pronouncement: 24.02.2020
For Appellant: Sh. Manish Agarwal, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 133(6)Section 143(3)Section 44ASection 69A
property, details of payment received and material purchased along with bills or any other evidence to establish that the above receipt is a contractual receipt. In compliance, it was explained to the AO that assessee has undertaken the above civil construction activities only in the financial year 2010-11 and no such activities is being conducted thereafter. Confirmation from