ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW
In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above
ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15
Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)
For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)
Section 143(3)Section 194Section 80Section 80I
4. The brief facts of the case are that the assessee is engaged in the business of Civil Construction including infrastructure facilities. A search and seizure operation under section 132 of the Income Tax Act, 1961 was carried out on the business/residential premises of the APCO group cases on 31.7.2013. Surveys under section 133 of the Act were
