M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.
ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 147Section 148Section 151Section 234ASection 69
234C of the Act, and hence adjudicated simultaneously in
the following paras.
18. The Ld. CIT(A) has confirmed the addition made by the AO by
appreciating the merits of the case. The relevant part of the decision of the
Ld. CIT(A) order is reproduced as under:
“DECISION- The case was reopened on the basis of information that assessee