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2 results for “transfer pricing”+ Survey u/s 133Aclear

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Section 43C10 Section 1486 Section 1474 Section 133A2 Section 148(2)2 Section 1512 Section 139(1)2 Section 143(2)2 Reopening of Assessment

SHREE MAYA REAL ESTATE PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 227/NAG/2022[2017-18]Status: DisposedITAT Nagpur02 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh JakhotiaFor Respondent: Shri Abhay Y. Marathe

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148(2)Section 151Section 43C

133A of the Income Tax Act, 1961 ("the Act") was conducted at the premises of M/s. Tirupati Developers. Based on certain incriminating documents found and impounded during the survey operation, the case of the assessee was re–opened under section 147 of the Act after recording the reasons as required by section 148(2) of the Act and obtaining necessary