M/S. NIKKI GLOBAL FINANCE LTD.,, NEW DELHI vs. THE DCIT, CC-I, KANPUR
In the result, all the appeals of the assessee are allowed
ITA 272/LKW/2020[2012-13]Status: DisposedITAT Lucknow26 Dec 2022AY 2012-13
Bench: Shri Mahavir Singh & Shri Girish Agrawal
For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Nigam, DR
Section 132Section 133ASection 142Section 142(1)Section 144Section 250(6)Section 271Section 271(1)(b)
271, section 271A, section 271B section 271BB,] section 271C, section 271D, section 271E, clause (c) or clause (d) of sub- section (1) or sub- section (2) of section 272A, sub- section (1) of section 272AA] or sub- section (1) of section 272BB or] clause (b) of subsection (1) or clause (b) or clause (c) of sub- section (2) of section