VISHWA INFRAWAYS PVT. LTD. vs. COMMISSIONER OF INCOME-TAX (CENTRAL),,
In the result, appeals of assessee in ITA Nos
ITA 597/PUN/2015[2010-11]Status: DisposedITAT Pune28 Nov 2018AY 2010-11
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik
For Appellant: Shri Pramod ShingteFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 153CSection 153DSection 263
1. The learned CIT erred in passing order u/s 263 of the I.T. Act and setting aside the assessment order dt. 28.03.2013, passed u/s 143(3) r.w.s. 153C. Therefore, it is prayed to cancel the revision order passed u/s 263. 2. The learned CIT erred in holding that, no proper enquiries were carried out with respect to the seized/impounded material
