GA INFRA PRIVATE LIMITED ,JAIPUR vs. PCIT, JAIPUR-2
In the result, appeal of the assessee is allowed
ITA 219/JPR/2023[2018-19]Status: DisposedITAT Jaipur14 Jun 2023AY 2018-19
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Shailendra Sharma (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80I
68-88)
3. Assessment orders for A.Y. 2015-16 and 2016-17, whereby claim of assessee u/s 80IA was allowed under identical circumstances (APB
11115-123);
4. Expert Opinion obtained regarding applicability of provisions of section 80IA (APB 141-161).
After considering all such details, ld. FAO passed assessment order by specifically observing as under:
“Profit and gains from
