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Section 142(1)3 Section 143(3)2

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

Section 391 to 394 of Companies Act will have a statutory force binding on all and the sanction of the Court would operate as a judgment in rem; Enunciates that merging of both schemes by the CIT(A) is incorrect as the parties are different, and ITAT observes that the CIT(A) is trying to rewrite the scheme which