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Section 1484 Section 1474 Section 364 Section 36(1)(iii)4 Addition to Income3 Disallowance2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

ITA 451/ASR/2019[2013-14]Status: DisposedITAT Amritsar23 Aug 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Rajiv Wadhera, Sr. DR

Section 143(3)Section 36Section 36(1)(iii)

disallowed under section 36(1)(iii) - Held, yes [Paras 7 & 11][In favour of revenue] (f) The Hon'ble High Court of Karnataka in the case of CIT vs. K.s. Dattatreya [2011) 197 taxman 151 has held that- "as a revisional authority commissioner appeals can revise not only the ultimate computation arrived at but every process which lead

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

SHRI AMRIK SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-4 (1), AMRITSAR