M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU
In the result, the assessee’s appeal is partly allowed
ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10
For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)
depreciation on scooter.
5. Any other ground which may be urged and allowed at the time of hearing.’
3. The issue, thus, is the validity of the impugned levy in law in the facts and circumstances of the case. We shall, before proceeding to discuss the case on merits, consider the assessee’s legal objections raised per Ground