M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),
In the result, the assessee’s appeal is allowed
ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi
Section 143(3)Section 147Section 148Section 44ASection 80Section 80I
reassessment proceedings, so that the reason does not hold, cannot be accepted. The reason, read holistically, speaks of non-compliance of the statutory provisions of section 80IB(13) read with s. 80IA(7); it noting a failure to comply with the said provisions. When the reason, as recorded, adverts to these provisions, the same have to be necessarily read into
