SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 17/ASR/2021[2011-12]Status: DisposedITAT Amritsar27 Apr 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 147Section 148Section 151Section 263Section 263o
24 & 20 returns, declaring therein all such purchases as also the sales made. It is indeed unfortunate that the incumbent ITO, for apparent lack of his understanding the issues and skill to marshal the facts and spell out his versions unambiguously, drafted the order with loose ends. His act of reducing the purchases of M/s Guru Teg Bahadur
Rice Mill