ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW
In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed
ITA 660/LKW/2016[2013-14]Status: DisposedITAT Lucknow11 Dec 2024AY 2013-14
Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra
Section 40A(2)
instance of the ITO concerned. It is, however, contended by Mr. Pal that in view of the provision of section 119(3) of the Act, the ITO did not commit any illegality by complying with the direction of the Additional CIT 8.119(3) provides that every
ITO employed