M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR
In the result, the appeals filed by the assessee for all the three years is allowed
ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am
For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C
HOUSING AGENCY VS ACIT , C.C. 1(1), NAGPUR action u/s 132 was caried out against the appellant firm.The issue is squarely covered in favor of the assessee by the following decisions:
1) ACIT Vs M/s S.P.Cold Storage-ITA Nos 142 to 147/BLPR/2012(ITAT Raipur)
2) Regency Mahavir Properties (ITAT Mumbai) ITA No. 682 & 683/Mum/2016
3) J.M. Trading Corpn. Vs. ACIT
