DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI
In the result, the appeal of the Revenue is allowed for statistical purposes
ITA 139/VNS/2020[2017-2018]Status: DisposedITAT Varanasi13 Apr 2023AY 2017-2018
Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R
For Appellant: Sh. Mohammad Ashraf, C.AFor Respondent: Sh. AmalenduNath Mishra, CIT DR
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 68Section 69A
5
Assessment Year: 2017-18
DCIT, Circle-1, Varanasi, U.P. v. Perfect Techno Consultants Pvt. Ltd.
time. The ld. Counsel prayed that the appellate order of ld. CIT(A) be upheld and the appeal filed by Revenue be dismissed. The ld. Counsel for the assesseerelied upon the following judicial precedents, in support of his contentions,as under:- i. Judgment