D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL
In the result, the appeal of the assessee is treated as partly allowed for statistical purposes
ITA 23/IND/2022[2014-15]Status: DisposedITAT Indore06 Sept 2024AY 2014-15
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024
Section 158A(1)Section 256Section 257Section 261Section 801B(10)Section 80I
260A or in appeal before the Supreme Court under section 261]”.
9. Thus salutary provisions made by the Parliament to put an end to unnecessary litigation and to reduce number of cases required to be followed in letter and spirit, have been defeated in the present matter. The word “agrees” used in Section 158A(1) does not mean that