DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

Section 80-IA (7). It was submitted\nthat a failure to electronically upload the Audit Report\nwould in any case be liable to be viewed as a mere\nprocedural irregularity and the same cannot possibly be\nequated with an illegality.\n\n15.\nQuestioning the action for reassessment

ITO WARD - 23(3), NEW DELHI vs. SHREE BHAWANI POWER PROJECTS PVT LTD, NEW DELHI

In the result, both the appeals filed by the Revenue Department stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

80-1B." In this case Hon'ble Supreme Court dismissed the appeal of Revenue and confirmed the view taken by Madras High Court in case of CIT v. AKS Alloys (P.) Ltd. [2012] 18 taxmann.com 25 (Mad.) holding above. The facts of the case of the appellant are pari-materia with the facts in the above case. The only

ITO WARD - 23(3), NEW DELHI vs. SHREE BHAWANI POWER PROJECTS PVT LTD, NEW DELHI

In the result, both the appeals filed by the Revenue Department stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

80-1B." In this case Hon'ble Supreme Court dismissed the appeal of Revenue and confirmed the view taken by Madras High Court in case of CIT v. AKS Alloys (P.) Ltd. [2012] 18 taxmann.com 25 (Mad.) holding above. The facts of the case of the appellant are pari-materia with the facts in the above case. The only