DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD
In the result, these Cross-Objections Nos
ITA 285/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19
Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.
Section 143(3)
293 stated as follows:
ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022
M/s. M. Poonam Developers LLP & M. Poonam Developers
“Income Tax, if I may be pardoned for saying so, is a tax on income. It is not meant to be a tax on anything else. It is one tax, not a collection of taxes essentially distinct