M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU
In the result, the assessee’s appeal is partly allowed
ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10
For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)
276C.”
13. The decision of this court in Dharmendra Textile Processors [2008] 306 ITR 277 has been…
14. It goes without saying that for applicability of section 271(1)(c), the conditions stated therein must exist.
15. In so far as the present case is concerned, as noticed above, the High Court relied upon its earlier decision in Ram Commercial
