GREENONE CONSTRUCTION AND DEVELOPMENT PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 56/RPR/2022[2017-18]Status: DisposedITAT Raipur23 Jan 2023AY 2017-18
Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 56/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Greenone Construction & Development Private Limited C21/22, 1St Floor Shyam Market, Pandri, Raipur (C.G.)-492 004 Pan : Aafcg5846C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent
For Appellant: Shri Praveen Goyal, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 10(37)Section 139(1)Section 143(3)Section 246ASection 263Section 96
section 10(37) of the Act and provisions of RFCTLARR Act whereas as the appellant has not claimed any such exemption in the return of income filed u/s.139(1) of the Act.
3. That on the facts and in the circumstances of the case and in law, the issue of claim of exemption u/s.10(37) and exemption as per provisions
