M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

149 of the Act and Section 150 of the Act would have no application as the CIT(A) had not given any finding and/or directions to re-open the assessment. In any case, in the present case the revenue has pegged its case only on a finding in the order of the Tribunal dated 250ctober 2002 for the issue

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4