M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL
In the result appeal of the assessee is partly allowed
ITA 742/IND/2018[15-16]Status: DisposedITAT Indore01 Jun 2020
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R
Section 143(2)Section 143(3)Section 263Section 40A(2)(b)
gains strength and support by the ratio of the decisions in the case laws mentioned here below:
1.Ram Pyari Devi Saraogi vs CIT (1968) 67 ITR 84 (SC) the Hon'ble
Supreme Court has held that assessment made in undue haste and without making inquiries which are called for the circumstances of the case is erroneous and prejudicial