MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 250(6)
section
153A would not be applicable for the assessee. On the other hand, the assessee has
taken the grievance that the approval passed by the revenue in a mechanical
manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the
order of the ld. AO and rejected the appeal of the assessee.
On the other hand the revenue