DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL
In the result, both the appeals filed by the Revenue are dismissed and C
ITA 577/IND/2018[2010-11]Status: HeardITAT Indore08 Sept 2022AY 2010-11
For Appellant: Shri P.K. Mitra, CIT/DRFor Respondent: Shri Manoj Fadnis, A.R
Section 132Section 142ASection 143Section 143(3)Section 153CSection 40Section 69C
Section 142A by the Finance Act, 2014 with effect from 2014. Therefore without rejection of books of account the assessing officer ought not to have referred the matter to DVO to determine the cost of construction of the Project of the assessee. Therefore the ground no. 1 raised by the Revenue does not find any merit and the addition made
