THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)
In the result, the appeal of assessee is allowed
ITA 15/BIL/2017[2013-14]Status: DisposedITAT Raipur21 Sept 2022AY 2013-14
For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 10Section 253
221(1) on 03/02/2017 an appeal filed before the ITAT. In this regard assessee also have placed its reliance on the following cases:
a. Emsons Organics Ltd. v. Deputy Commissioner of Income-tax,
Circle-I, Chandigarh [2020] 113 taxmann.com 269 (Chandigarh -Trib.)
In this case, the Hon'ble bench relied upon the principles laid down by the Hon'ble Supreme
