M/S M.P.WAREHOUSING & LOGISTIC CORPORATION,BHOPAL vs. THE PR CIT-1, BHOPAL
In the result, the appeal is allowed
ITA 106/IND/2021[2015-16]Status: DisposedITAT Indore31 Mar 2023AY 2015-16
Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2015-16 M/S M.P. Warehousing Pr. Cit-1 & Logistic Corporation, Bhopal बनाम/ Office Complex, Block-1, Gautam Nagar, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aadcm 7742 B Assessee By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 20.03.2023 Date Of Pronouncement 31.03.2023
Section 143(3)Section 263Section 36(1)(va)Section 43B
43B.
Thus, Ld. AR submits, it is quite apparent without saying anything that the Ld. PCIT has not examined the record of assessment, much less consideration thereof, and accorded approval in a mechanical manner without application of mind.
11. Finally, Ld. AR argued that the revision-proceeding conducted in such a manner is not in accordance with
