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)
221 DTR 1(Mum)
The Hon’ble Mumbai Bench of the ITATin the said caseafter distinguishing the decision of Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd (supra), at paras 3 to 6 of the order held as under:-
“3. We have heard the rival submissions and perused the materials available on record
