The Acit, Central Circle-1(1),, ... vs M/S. Sujan Infrastructure Pvt.Ltd.,, ... on 9 December, 2019
13. We have also gone through the order of this ITAT, Ahmedabad Bench-B in the case of
ACIT Vs. Hotel Rangoli in ITA No.436/Ahd/2003 on which the learned AR has heavily relied on
and the copy of which was filed before us. We find that under para 5 of its order dated 29.
G2.2008, this Tribunal has held as under :-