SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR
In the result, appeal of the assessee ITA No
ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 110Section 263Section 54D
delay for 14 days is condoned.
3. The assessee has taken the following grounds:
“1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed.
2. That in the facts and circumstances of the case and in law, the order