AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL
In the result, appeal of assessee is allowed
ITA 95/IND/2021[2008-09]Status: DisposedITAT Indore11 Apr 2023AY 2008-09
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023
Section 143(1)Section 143(3)Section 147Section 148Section 263
149 ITR 19. 5. We have considered the rival submission as well as relevant material on record. The assessee has challenged the second revision order passed by the Ld. Pr. CIT dated 24.02.2017 whereby the order passed by the Ld. AO u/s 143(3) r.w.s. 263 on 31st July 2017 was held as erroneous so far as the prejudicial