ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD
In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed
ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 132Section 153Section 153C
13A of the I.T. Act. Appellant relied upon several Judicial
Pronouncement i.e.
1. Bansilal B. Raisoni & Sons v/s Assistant
Commissioner of Income Tax, Central Circle-I, Nashik
[2019] 101 tax.mann.com 20 (Bombay)
2. CIT v/s Wipro Finance Ltd. [2009] 176 Taxman
233 (Karnataka)
3. Dr. Mansukh Kanjibhai Shah v/s Asstt. CIT
[2010] 41 DTR 353]
4. Regency Mahavir Properties
