DR. HARPRIT SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR
In the result, the appeal of the assessee stands allowed
ITA 195/ASR/2018[2011-12]Status: DisposedITAT Amritsar19 Dec 2019AY 2011-12
Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.195/Asr/2018 िनधा"रणवष"/A.Y.:2011-12 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Dr. Harprit Singh, C/O M/S. Vs. Deputy Commissioner Of Orthonova Hospital, Near Nari Income-Tax, Niketan, Nakoddar Road, Central Circle –Ii, Jalandhar Jalandhar(Pb) (Pb) Pan: Acmps 7237 F अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"
Section 133(6)Section 143Section 147Section 148Section 68Section 69
292B of the Act the CIT (A) can rechristened the head of
income. Therefore, substitution of section 69 in place of section 68 is
well within the powers of the CIT (A). Further, the AO has rightly
applied provisions of section 2(22) (e) of the Act.
8. In rejoinder to above, the learned counsel for the assessee
submitted that
