M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL
In the result, the appeal of assessee is dismissed
ITA 164/IND/2022[2011-12]Status: DisposedITAT Indore20 Sept 2023AY 2011-12
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023
Section 143(3)Section 153ASection 69B
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Bansal Extraction & Export Pvt. Ltd.
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evidence. Reliance is also placed on the decision of the MP High Court in the case of Commissioner of Income-tax v. Omprakash Bagria
(HUF) (287 ITR 523) wherein is upheld the reference made to the valuation officer in respect of construction of building us 142A and accordingly