SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA
ITA 95/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:
For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C
condoned is to be seen. As rightly pointed by the learned Counsel for the assessee, the word used in sub-section 6 of section 142A is "shall" and in other sub sections, the word used is "may". The Hon'ble Delhi High Court in the case of B.K. Khanna & Co. vs Union Of India And Others on 14 September
