OBEROI FOUNDATION,MUMBAI vs. CIT (E), MUMBAI
In the result, appeal filed by the assessee is allowed
ITA 3469/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15
Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleoberoi Foundation V. Cit (Exemptions) Commerz, 3Rd Floor 6Th Floor, Piramal Chambers International Business Park Lalbaug, Mumbai – 400 012 Oberoi Garden City, Off. W.E. Highway Goregaon (E), Mumbai - 400063 Pan: Aaato1684L (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Department Represented By : Shri K.C. Salvamani
Section 10Section 11Section 12ASection 13Section 143(3)Section 263Section 263o
TDS compliance. The real issue raised by the assessee in this appeal is whether the provisions of section 11 is applicable and in the subsequent proceedings, the Assessing Officer has verified the allowability of the rent and he has not properly verified the same. In our view, the venturing in the subsequent proceedings are beyond the scope of the grounds
