2016 (9) TMI 1189

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..... sport authorities. In that view of the matter the contention of the assessee was upheld. - Decided against revenue - GA NO.3530 OF 2015, ITAT NO.144 OF 2015 - - - Dated:- 5-9-2016 - ACJ Girish Chandra Gupta And Arijit Banerjee, JJ. Mr.P.Dudheria, Advocate For Appellant ORDER The Court : The subject matter of challenge is a judgment and order dated 19th December, 2014 by which the .....

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..... 3 were dropped. Thereafter re-assessment proceedings were started and an order under section 147 was passed, which was successfully challenged by the assessee before the CIT(A). In allowing the appeal of the assessee, the CIT(A) was of the opinion that pay loaders are used on hire for excavation of soil and are also used equally for transport of the excavated soil. Pay loaders are also register .....

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