PCIT v. DSG Papers (P.) Ltd.

161 Taxmann.com 586High Court2024#7858 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 143(3)Section 147Section 68Section 131Section 142(1)Section 143(2)Section 69C

Issues it is cited on

section 158bbbeyond four yearssurvey under section 133aborrowed satisfactionrejection of books of accountsection 10(38)principal commissioner of income-taxinterest u/s 234baddition under section 68unexplained expendituresection 158bentry operator

Judgments citing PCIT v. DSG Papers (P.) Ltd.

HOME CONSTRUCTION CO, LUDHIANA,LUDHIANA vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 615/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh11 Feb 2026AY 2022-2023

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 139(1)Section 271A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 615/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2022-23 Home Construction Co. बनाम The DCIT Opposite PNB Barewal Road, Central Circle, Ludhiana Ludhiana, Punjab-141001 "ायी लेखा सं./PAN NO: AAIFH6220M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal…

DY. COMMISSIONER OF INCOME TAX,SATARA CIRCLE,SATARA, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Kay Bouvet Engineering Limited Vs. N-3, Additional MIDC, Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited DCIT, Satara N-3, Additional MIDC, Vs. Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal Department by : S/Shri Amol Khairnar CIT…

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…

SH. BALJINDER KUMAR AGGARWAL 171, MODEL TOWN LUDHIANA,PUNJAB vs. JATIN ABBI THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 LUDHIANA, PUNJAB

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No.122/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 The DCIT बनाम M/s Adinath Textiles Circle-1, Ludhiana Limited K-302/1, Bholapur, Sahabana, Chandigarh Road, Ludhiana "ायी लेखा सं./PAN NO: AABCA9074E अपीलाथ"/Appellant ""थ"/Respondent CROSS OBJECTION NO. 22/Chd/2024 In (आयकर अपील सं./ ITA No.122/Chd/ 2024) िनधा"रण वष" / Assessment Year : 2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ ITA Nos.992 & 993/CHD/2024\nनिर्धारण वर्ष / Assessment Years: 2017-18, 2016-17\nThe DCIT,\nCentral Circle-2,\nLudhiana.\nVs\nMalbros International Pvt. Ltd.,\nVillage - Mansoorwal, Teh-Zira,\nHead Offices Old Cantt. Road,\nFaridkot.\nस्थायी लेखा सं./PAN NO: AADCM7203R\nअपीलार्थी/Appellant\n& \nप्रत्यर्थी/Respondent\nC.O. Nos.46 & 45/CHD/2024 IN\nआयकर अपील सं./ ITA Nos.992 & 993/…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

RANA IQBAL SINGH,V. DOSANJH KALAN, PHILLAUR vs. INCOME TAX OFFICER WARD-1, PHAGWARA

In the result, appeal of the Assessee stands partly allowed

ITA 496/ASR/2024[2013-2014]Status: DisposedITAT Amritsar09 Jun 2025AY 2013-2014

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The Ito, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./Pan No: Ctops8735D अपीलधथी/Appellant प्रत्यथी/Respondent

For Appellant: Sh. Sudhir Sehgal &For Respondent: Sh. Manpreet Singh Duggal, Sr.DR
Section 142(1)Section 144BSection 147Section 148Section 60Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘DIVISION BENCH’, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The ITO, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./PAN NO: CTOPS8735D अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee by : Sh. Sudhir Sehgal & Sh. Anil Miglani, Advocate रधजस्व की ओर से/ Revenue by : Sh. Manpreet Singh Duggal, Sr.DR सुिवधई की तधरीख/Date of H…

INCOME TAX OFFICER, PARWANOO vs. KAMLA OLEO PRIVATE LIMITED, BAROTIWALA

The appeal stand dismissed

ITA 897/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh19 May 2025AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.897/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Ito M/S Kamla Oleo Private Limited बनाम/ Parwanoo, Village Buranwala, Barotiwala Vs. Himachal Pradesh-173220. Solan, Himachal Pradesh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadck-7696-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Adv.). – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 20-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax [Cit(A)] Dated 25-06-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 29-12-2019. The Issues That Arise In The Appeal Are – (I) Addition Of Unexplained Cash Credit U/S 68; (Ii) Disallowance U/S 14A; (Iii) Addition Of Unexplained Credit U/S 69A. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under. The Assessee Being

For Appellant: Sh. Sudhir Sehgal (Adv.). – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 14ASection 68Section 69A

…xamination has been afforded to the assessee which is in clear violation of principles of natural justice. The cited case laws duly support the adjudication of Ld. CIT(A). The Hon’ble Punjab & Haryana High Court in the case of Pr. CIT vs DSG Papers Pvt. Ltd. (161 Taxmann.com 586) held that third-party statements could not be considered as conclusive evidence. Therefore, no fault could be found in the aforesaid adjudication of Ld. CIT(A). 5. The appeal stand dismissed. Order pronounced on 20-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20-5-2025. आदेश की "ितिलिप अ"ेिषत /…

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 588/Asr/2024 Assessment Year: 2014-15 Income Tax Officer, Vs. M/s Vohra Solvex Pvt. Ltd., Ward-1, Faridkot Sadiq Road, Faridkot, Punjab 151203 [PAN: AABCV 6919K] (Respondent) (Appellant) C. O. No. 3/Asr/2025 Assessment Year: 2014-15 M/s Vohra Solvex Pvt. Ltd., Vs. Assessment Unit, NFAC, Delhi, Sadiq Road, Faridkot, Punjab JAO, Income Tax Officer, 151203 Ward 1, Faridkot [PAN: AABCV 6919K] (Respondent) (Appellant) Appellant by : Sh. S…

SUBHASH CHANDER GUPTA, H.NO. 16528 VISHNU COLONY, RALIWAY ROAD, KURUKSHETRA,HARYANA vs. JOINT COMMISSIONER OF INCOME TAX, KURUKSHETRA

In the result, both appeals of the assessee are

ITA 768/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh07 Apr 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Abhinav Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 148Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 765/CHD/2024 "नधा"रण वष" / Assessment Year: 2011-12 Subhash Chander Gupta, The ITO, Vs House No. 1652 8, Vishnu Colony, Ward 3, Railway Road, Kurukshetra. Kurukshetra. "थायी लेखा सं./PAN NO: AAUPG0038Q अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 768/CHD/2024 "नधा"रण वष" / Assessment Year: 2011-12 Subhash Chander Gupta, The JCIT, Vs House No. 1652 8, Vishnu Colony, Kurukshetra. R…

SUBHASH CHANDER GUPTA, H.NO. 1652 8 VISHNU COLONY, RAILWAY ROAD, KURUKSHETRA,HARYANA vs. ITO WARD-3, KURUKSHETRA, HARYANA

In the result, both appeals of the assessee are

ITA 765/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh07 Apr 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Abhinav Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 148Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 765/CHD/2024 "नधा"रण वष" / Assessment Year: 2011-12 Subhash Chander Gupta, The ITO, Vs House No. 1652 8, Vishnu Colony, Ward 3, Railway Road, Kurukshetra. Kurukshetra. "थायी लेखा सं./PAN NO: AAUPG0038Q अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 768/CHD/2024 "नधा"रण वष" / Assessment Year: 2011-12 Subhash Chander Gupta, The JCIT, Vs House No. 1652 8, Vishnu Colony, Kurukshetra. R…

ITO, WARD-2(1), LUDHIANA, LUDHIANA vs. ASHWANI KUMAR JAIN, LUDIHANA

In the result, appeal of the Revenue is dismissed

ITA 1083/CHANDI/2024[2022]Status: DisposedITAT Chandigarh12 Mar 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Balbir Khanna, AdvocateFor Respondent: Shri Vivek Vardhan, Addl.CIT Sr.DR
Section 115BSection 142(1)Section 143(2)Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1083/CHD/2024 "नधा"रण वष" / Assessment Year: 2022-23 The ITO, Shri Ashwani Kumar Jain, Ward 2(1), Vs Prop. Sun Bright Hosiery, Ludhiana. #2753/4, Sunder Nagar, Ludhiana. "थायी लेखा सं./PAN NO: ABNPJ3798A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate and Shri Balbir Khanna, Advocate Revenue by : Shri Vivek Vardhan, Addl.CIT Sr.DR Date of Hearing : 11.03.2…

DY. COMMISSIONER OF INCOME TAX, BILASPUR vs. MS MAYURA SARIA PVT. LTD., BILASPUR

ITA 430/RPR/2024[2015-16]Status: DisposedITAT Raipur07 Feb 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 430/Rpr/2024 ("नधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115JSection 132Section 142(1)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 430/RPR/2024 ("नधा"रण वष" Assessment Year: 2015-16) Deputy Commissioner of Income Tax, v M/s Mayura Saria Pvt. Ltd., Aayakar Bhawan, Vyapar Vihar, s Ambikapur, Surguja-497001, C.G. Bilaspur, 495001 PAN: AAFCM0700P (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri G. S. Agrawal, CA राज" की ओर से /Revenue by : Shri S. L. Anuragi, CIT-DR सुनवाई की त…