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
disallowed under section 43B or under section 36(l)(va); SLP dismissed"
(v) That since the assessee appellant falls within the jurisdiction of the Hon'able Punjab & Haryana High Court, therefore, the decision of the jurisdictional High Court necessarily have to prevail even if there are contrary decisions/judgment of other High Court having a different opinion.
I.T.A. Nos.23, 24&14/Asr/2023
