The ACIT, CENTRAL-2, Indore V. M/S. Suvidhi Realiteis Pvt. Ltd., Indore

ITA 363/IND/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3564 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-09-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 18-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 2

Judgement Text

, , , , ... 363 / /2017 * * : 2013.14 1 23.2, . 45 678 ;. 77, = ;>= . . . . 5089 C : 7 G .., 4 ;5 ;>= C : . . , 5 : 1 4 . 1 1 . 2019 J 5 : 14 . 1 1 . 2019 , L * * 2013.14 5 C 1 (). III, 8 28.02.2017 4PJ 7 Q 2. , *6 4L 51 S S 2 ; 48 ... V L V W 47 X W ZX *W C [] 2 4 C V . . . 363 / / 2017 . 45 678 ; .7, 2 3. 4L 4 ;5 7 ; _ 1 ` V 2 4. 7 A S S 2 B V ;> * 6C . 3/2018 8 11.07.2018 4 L 5 D _* 48 20 2 BV ;> * 6C . 17/2019 8 08.08.2019 L 5 P. 50 8 * 6C . 3/2018 8 11.07.2018 6X . 5 C 4 2 BV ;> * 6C . 17/2019 8 08.08.2019 5 C 268 V 1W 2 5 D V C 8 8 ; F. 50 5 V 2 ; * *6 ;* 8 2 IW 5 , 4FA D , 6C 61 S 2 J 7 V , 7 J C ;* V 4 61 S 6C 6X 13, L F J , 2 ND S O W 6C ZX / X / 5 D /W/;>W/ P F O /W/;>W/ P 6X 3 2 48*] C O 4 7 / V 5. 4 ; 2, S 4 IW 2 ; F. 50 5 V ` C [] 2, S V , L D ; . . . 363 / / 2017 . 45 678 ; .7, 3 4 S O 6 1WS V L V 6C 5 C 268(1) W C [] 2 4 56W 7 * ZX L V 56 V 198 () ; 2 5 [] 7 ZX 1 1 ... V 7W (;) 7. ; 2 74 . 19650/2017 2 C 6 1 3.III * *N 7. ; 2 ZX * S 76 S S 6C O W L , L D V 6 ] S S 44 () D 7 C 8 ; (EXCEPTION CLAUSE) 6. 6, C 6 C 14.11.2019 2 L4 S /. /. ( ) ( ) 8 : 14.11.2019 ;74 : = , ;>= , 1 () , 1 , 4 ;5 , *