SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR
In the result, appeal filed by the assessee stands allowed
ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20
Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R
For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C
1 (SC)
Ganga Saran & Sons Pvt. Ltd. vs ITO & Ors.
(P- 175 – 184) (182) [Vol.- II]
ii)
103 ITR 437 (SC)
ITO vs Lakhmani Mewaldas
(P- 124 - 134) (132, 133) [Vol.- III]
iii)
[2024] 164 taxmann.com 763 (Bombay)
6
Modern Living Solutions (P.) Ltd. vs. Income-tax Officer
(P- 255 - 266) (266) [Vol.- IV]
iv) [2023] 149 taxmann.com