DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE
In the result, the appeal filed by the department is dismissed
ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A
Charitable Trust vs. ACIT (E) (2017) 59 ITR 204
Mum) (Trib)
(b) Construction Co. vs. ACIT (2017) 188 TTJ 497 (Mum.) (Trib.)
(c) M/s. Advance Construction Co. Pvt. Ltd. [INCOME TAX APPEAL
NO.77 OF 2014; dt 28/6/2016 (Bom)(HC)]
(d) Marico Ltd (Supreme Court) [Approved Bombay High Court decision
Writ petition 1917 of 2019 dt 21/08/2019].
In view