2017 (7) TMI 1168

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..... f return filed after the issue of notice u/s 153A - Held that:- Appeal is dismissed. For details, see order of date passed in PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUCKNOW VERSUS M/S VIJAY INFRA .....

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..... ce it could have been claimed in revised return under Section 139 (1), the same could have also been claimed under Section 153 (A). Assesses is a ''Developer' and not a ''Contractor' - Income Tax App .....

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