M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR
In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
ITA 14/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
6. We heard the rival submission and relied on the documents available in the records. The bench has already been taken the view in the case of Royal Furnishers Residency vs. CIT(A), in ITA No. 54/Asr/2022 date of order 20/12/2022 which are as under: -
“4. Tersely we advert the fact of the case. The addition was made for delayed
