M/S CENTURY 21 MALLS P. LTD.,INDORE vs. THE ACIT 2(1), INDORE
In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed
ITA 949/IND/2016[2011-12]Status: DisposedITAT Indore23 Feb 2023AY 2011-12
Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68
transferred from one entity to another, or amongst the above three companies; that therefore it was a case where section 292C would come to play, because despite number of instances of unaccounted money being not recognized in the accounts. He held that integration of all the three accounts and taking all the unaccounted and accounts of all three companies together
