M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE
In the result, assessee’s ITA No
ITA 283/IND/2021[2008-09]Status: DisposedITAT Indore10 Jan 2023AY 2008-09
Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)
Section 132Section 143(3)Section 147Section 148Section 148(2)Section 271D
section 271E is applicable qua the assessee.
11. Based on above pleading made by assessee, the Ld. Addl. CIT sought a factual-report from Ld. AO on the nature of transaction, whereupon the Ld.
AO submitted factual-report dated 28.09.2016 as mentioned in Para No. 5 /
Page No. 7 of the penalty-order. The contents of factual-report are also
