M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW
In the result, the appeal of the assessee is dismissed
ITA 282/LKW/2024[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21
Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R
For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B
section 143(1).A similar view of the matter has been taken by the Indore Bench of the Tribunal in the case of Prashanti Engineering Works (P) Ltd vs ADIT (2023)149 taxmann.com
488 Indore. Finally, we observe that while deciding the case of Rohan
Korgaonkar(2024) 159 taxmann.co,321(Bombay) , the Bombay High
Court, after considering the case