In the result, the appeal filed by the Revenue is hereby dismissed
Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
section 143(3) r.w.s. 144 of the Income Tax Act, 1961 I.T.A No. 404/Rjt/2017 A.Y. 2013-14 Page No 2 DCIT vs. M/s. Backbone Projects Ltd. (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2013-14. 2. The brief facts of the case is that the assessee is a Company engaged in the business of Civil