PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR
In the result, the appeal of the assessee bearing ITA No
ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A
delay was found, application for condonation and SLP filed against impugned High Court order was liable to be dismissed
- Held, yes”
6.2.2.Hon’ble Supreme Court of India
Assistant Commissioner of Income-taxv.Hotel Blue Moon, [2010] 188
Taxman 113 (SC)
I.T.A. No.35/Asr/2023
9
Assessment Year: 2017-18
“16. The case of the revenue is that the expression