THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL
Appeal is dismissed
ITA 73/IND/2023[2015-16]Status: DisposedITAT Indore24 Jan 2024AY 2015-16
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)
Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151Section 56(2)(viib)Section 69C
disallowed in such years, without properly considering and appreciating the facts and circumstances of the case and as also detailed explanation of the appellant, made before him along with necessary documentary evidences.
2(b) That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in upholding the AO's allegation of bogus
