SHAIKSHANIK KEISHANK SAMAJ,GHAZIABAD vs. ADDL. CIT, GHAZIABAD
In the result, all the appeal of the assessee is dismissed
ITA 650/DEL/2012[2008-09]Status: DisposedITAT Delhi26 Sept 2019AY 2008-09
For Appellant: Sh. Praveen Singhal, CA &For Respondent: Sh. N. K. Bansal, Sr. DR
Section 11Section 115BSection 12Section 12ASection 143(3)Section 250Section 68
96 Taxman) 635 (SC)].
The Ld. AO inspite of appreciating the case law referred to the above has simply quoted that the case law which are not applicable in the appellant’s case; in view of the amendment in Income-tax Act, 1961 and the insertion of section 115BBC.
The intention of the legislature is very clear that
