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)
E) dated 14.09.2001 published in the Gazette of India, Part II, Section 3, subsection (ii), Extraordinary.
(Emphasis supplied)"
24. Also, we find that a similar view had been arrived at by the ITAT,
Lucknow in the case of Prachi Leather (P). Ltd. Vs. Addl. CIT, ITA No.26/L/2010
dated 08.12.2010, wherein, after drawing support from the judgment of the
44
Dolphin
