SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR
In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed
ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08
Bench: Shrisandeepgosain & Shriarunkhodpia
For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I
Section 32(l)(iia) of the Act which is not permissible.
13. Therefore, question no.(I) is answered in the affirmative i.e.
in favour of the respondent-assessee and against the appellant-
Revenue.”
20. Therefore, relying upon the order of the Hon’ble Bombay High
Court and in view of the observations of the learned CIT(A), the learned Counsel
