KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR
In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B
139(1) of the Act.”
8. The ld. Sr. DR vehemently argued and relied on the order of the Hon’ble
Apex Court in Checkmate Services P. Ltd. vs. CIT, Civil Appeal No.
2833/2016 dated 12.10.2022 (2022) 143 Taxmann.com 178 (SC).
9. We heard the rival submission and relied on the documents available in the
record. The issue was already