DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR
ITA 247/NAG/2018[2010-11]Status: DisposedITAT Nagpur06 Dec 2024AY 2010-11
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikas Agrawal
Section 131Section 148Section 68
68 of the Income Tax Act,
1961. 2. On the facts and circumstances of the case the Ld. CIT(A)-2, Nagpur erred in not appreciating the larger vicious cycle wherein larger network created to provide accommodation entries.
3. Any other ground which may be raised during the course of hearing.‖
2
M/s. N. Kumar Construction