DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR
In the result, appeal of the Revenue in ITA No
ITA 268/NAG/2018[2010-11]Status: DisposedITAT Nagpur29 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent
For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR
Section 143(3)Section 147Section 148Section 80I
Section 80IA(4)(iv) of the Act, for the reason,
10
DCIT, Circle-2 Vs. M/s. Sunflag Iron & Steel Co. Ltd.
ITA Nos. 268 & 269/NAG/2018
that the power plant was an integral part of the steel plant and was not a separate industrial unit. It was observed by the CIT(Appeals) that as the aforesaid view of the Assessing Officer
