INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

reassessment, placed reliance on the decisions in\nthe case of\n(i) CIT v. Abdul Rahman Sait (2008) 306 ITR 142 (Mad.)\n(ii) Deep Channel Kothari v CIT (1987) 35 Taxman 223 / (1988) 171 ITR\n381 (Raj.)\n(iii) Dahod Sahakari Kharid Vechan Sangh Ltd v. CIT (2005) 149\nTaxman 456 / (2006) 282 ITR 321 (Guj.)\n(iv) Tanmac

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed