DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S SAS DEVELOPERS & ENGINEERS `, NAGPUR
In the result, the appeal filed by department is dismissed
ITA 82/NAG/2020[2015-16]Status: DisposedITAT Nagpur18 Jun 2024AY 2015-16
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(3)Section 24
section 143(3) of the Income Tax Act, 1961 ("the Act") by the learned CIT (A)-2, Nagpur,
[“learned CIT (A)”], for the assessment year 2015-16. 2. The Department has raised following grounds of appeal:–
“1] Whether in the facts and circumstances of the case and in law, the CIT (A)-2, Nagpur was justified deleting the disallowance
