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Section 194C6 Section 206C4 TDS4 Limitation/Time-bar4 Section 69C3 Section 2643 Section 2493 Section 53 Section 1563 Condonation of Delay

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

249 to 253 and the returned income of the assessee was accepted. [Judgments on the issue that carbon credits are capital receipts upto AY 2017-18 are attached in the Indexed Judgment Set] 16. It is also submitted herewith that consistency has to be maintained in the Income Tax Proceedings also as per the following judgments: a. CIT Vs/ DalmiaDadri

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR