M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL
In the result, the appeal of the assessee is allowed
ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024
Section 143(3)Section 263Section 271E
condone delay) and termination of proceedings.”
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ITANo.229/Ind/2023
M/s Rana & Joshi Buildtech Pvt. Ltd.
4.1 Thus, the period of limitation has been extended upto
28.02.2022 as this period shall stand excluded for the purpose of limitation. The Hon’ble Supreme Court further allowed a period of 90 days from 01.03.2022 for institution of proceedings if the limitation