Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.
Section 142 of the Income-tax Act, 1961, and the Ld. CIT(A) has failed to interpret these provisions of law and thus the -: 3 :- M.LODHA IMPEX,RATLAM. entire proceedings are bad in law and needs to be annulled. 3. That the Ld. CIT(A)/Assessing Officer may be directed to grant the refund as claimed