GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR
In the result, assessee’s appeal is allowed
ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014
Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68
259 ITR 0502 (Guj. HC); iii) CIT v/s Max India Ltd. (2004) 268 ITR 0128 (P&H HC); iv) Smt. Lila Choudhury -Vs.-Commissioner of Income Tax & Ors. (2007)
289 ITR 0226 (Gau. HC); v) Chenai Finance Co. Ltd. -Vs.-Assistant Commissioner of Income Tax,
(2004) 89 TTJ 0591 (Hyd. ITAT); vi) Ashok Leyland Finance Ltd. -Vs.-Assistant Commissioner