M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE
In the result, assessee’s ITA No
ITA 283/IND/2021[2008-09]Status: DisposedITAT Indore10 Jan 2023AY 2008-09
Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)
Section 132Section 143(3)Section 147Section 148Section 148(2)Section 271D
271E of the Income Tax
Act, 1961 (hereinafter referred to as the Act) is as under:
1. The Search and seizure action u/s 132 of the Act was conducted on the business premises of Agroh Infrascucture Developers Pvt. ltd. (AIDPL) and Prakash Asphalting and Toll Highways (India) Ltd. (PATH). Subsequently, the assessment order was passed u/s 143(3) r.w.s