DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR
ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)
For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)
15. In rebuttal, to the aforesaid contentions raised by the Ld. AO stating the reasons for inapplicability of any order u/s 120(4)(b) of the Act in the present case, Ld. AR representing the assessee submitted that the issue is squarely covered by various decisions as under:
Jindal Power Ltd
(2024) (Raipur-Trib) dt.25-6-24
Tata Steel
