SHIVAM RESIDENTIAL CONSTRUCTION (INDIA) PVT. LTD.,VALSAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD
In the result, appeal of the assessee is dismissed
ITA 396/SRT/2018[2013-14]Status: DisposedITAT Surat10 Feb 2023AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.396/Srt/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shivam Residential Construction Principal Commissioner Of (India) Pvt. Ltd., New Civil Income-Tax-Valsad, Palak Vs. Hospital Road, Nanakwada, Valsad Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs 3137 G (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Milin Mehta, C.A राज"व क" ओर से /Respondent By: Shri Ashish Pophare, Cit-D.R
For Appellant: Shri Milin Mehta, C.AFor Respondent: Shri Ashish Pophare, CIT-D.R
Section 143(3)Section 263Section 68
68 on advance received for land
10. The learned CIT erred in fact and in law in directing the AO to frame a fresh assessment order despite the fact that the AO had thoroughly examined the advances received by the appellant.
11. The learned CIT erred in fact and in law in directing the AO to frame a fresh assessment
