DY. C.I.T.1(2), RAIPUR (CG) vs. M/S GODAWARI POWER & ISPAT LTD.,, RAIPUR (CG)

In the result, the appeal filed by the Revenue is partly allowed for

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Dcit- 1(2), Godawari Power & Ispat Ltd., Raipur (Cg). Plot No.482/2, Industrial Growth Vs. Centre, Phase- 1, Siltara, Raipur (Cg).

690 4 C.O. No.12/RPR/2018 4. The assessee filed appeal before the ld. CIT(A), who gave part relief to the assessee. 5. Aggrieved with such order of the ld. CIT(A), the Revenue is in appeal before the Tribunal. The assessee has filed Cross Objection before the Tribunal. The grounds raised by the Revenue and the assessee are as under