MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA
Appeal of the assessee is allowed
ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A
127 DTR 241 and Kishan Chand Chela Ram reported in 125 ITR 713. 6. That the CIT(A) has failed to appreciate that the part of the purchases from the same party under similar circumstances to the tune of Rs.15,16,294/- have been accepted and non-acceptance of such purchases under similar circumstances from the same party is against