DASHMESH TIMBER AND FURNITURE HOUSE,AJNALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, the appeal filed by the assessee is allowed
ITA 542/ASR/2024[2019-20]Status: DisposedITAT Amritsar22 Jan 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 115BSection 133ASection 133A(3)(iii)Section 143(3)Section 250(6)Section 69Section 69A
section 69B of the Act. Accordingly, the impugned order of Id. CIT(A) is held to be infirm and perverse and as such, the addition is deleted.
9. In the result, the appeal filed by the assessee is allowed.”
The Ld. Tribunal Bench in the case of Sharp Chucks & Machines Pvt. Ltd. vs.
DCIT Central Circle-1, Jalandhar
