INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD
In the result, the appeal of the revenue is dismissed
ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr
Section 143(3)Section 148Section 250Section 35A
TDS under the provisions of section 194(I) of the Act.
7.2
The Ld. DR in support of his contention referred to the decision of Hon’ble
Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263 ITR
143 (SC) and submitted that the primary object of the assessee while explaining the property
