In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed
Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order
condonation of delay and on merits however, the facts of those cases are not identical with the facts of the assessee’s case before us and therefore those decisions cannot be applied to the case of the assessee. The decisions relied by the Ld. DR are as follows: Mela Ram & Sons (29 ITR 607); Commissioner Nagar Parishad vs. Labour Court