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

34 of the Income Tax Act, 1922 and even incorporated in Section 150 of the Act as under:- "............. Therefore, the expression finding' as well as the expression 'direction' can be given full meaning, namely, that the finding is a finding I.T.A. No. 356/Asr/2017 14 Assessment Year: 2006-07 necessary for giving relief in respect of the assessment of the year

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

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