DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

u/s 271(1)(c) of the Act. 5.4 In this regard the appellant stated that it has not litigated the addition offered by it and it has also paid due taxes. The appellant submitted that the construction was delayed by the contractor which was beyond the control of the appellant and the same was not deliberately delayed. The appellant

MAHALUXMI REALTECH PVT. LTD.,GHAZIABAD vs. DCIT, GHAZIABAD

In the result, both the appeals are allowed