SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR
In the result, appeal filed by the assessee is allowed
ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18
Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member
For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke
Section 143(3)Section 263Section 263(1)Section 54BSection 54E
section 263 of the Act is not in
8
SushilaBhauraoDeshmukh
ITAno.76/Nag./2022
accordance with law. The learned Counsel for the assessee, in support of these arguments, placed reliance on the following judicial pronouncements:–
i)
Dreams Business Solutions Pvt. Ltd. v/s PCIT(Del. Trib.) 2023 ITL
4669, ITAno.382/Del./2021, order dated 04/08/2023; ii)
ITO v/s D.G. Housing Projects
