Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

11A(3)(ii)(a) which relates to recovery of duties not levied or short levied; in Section 14AA(1)(a), which relates to special audit in cases where the credit of duty availed or utilized is not within the normal limits; in the definition of ‘assessee’ in Section 31(a); and in Sections

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

11a Atul Shakaralal Shah 11b Alpa Atul Shah, both adults, of Mumbai, Indian Inhabitants, having present address at B/104 Shanti Apartment No.1, Mathuradas Ext Road, Kandivali (West), Mumbai 400 067. 12a Hemant Zaverilal Shah 12b Kavita Hemant Shah, both adults, of Mumbai, Indian Page 77 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra