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Section 26310 Section 143(3)8 Section 2744 Section 1544 TDS4 Section 271(1)(c)3 Section 2052 Section 194H2 Addition to Income2 Deduction

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 154Section 205Section 250

TDS. 3.1 During hearing, the assessee relied on the order of the Hon’ble Bombay High Court in the case of Pushkar Prabhat Chandra Jain vs. Union of India & Anr. (2019) 309 CTR (Bom) 218 relevant para is extracted as below: “7. Section 205

M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR

In the result, ground of assessee related addition of interest amount to

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

MESERS MALWA MOTORS,BATHINDA vs. INCOME TAX OFFICER, WARD-1(3), BATHINDA