M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR
In the result, appeals are dismissed
ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19
Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar
For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)
150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay
High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd.
(2014) 265 CTR (Raj) 59 : (2014) 98 DTR (Raj) 109 : (2013) 35
taxmann.com
616
(Raj) [Rajasthan
High
Court]
and Nipso
Polyfabriks (supra) would reveal that in all these cases, the High
Courts principally relied upon omission of second
