M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR
ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D
302 (Ker) ……………….
That without prejudice to our submission that provisions of section 154/155 of the Act are not attracted in this case since there is no glaring mistake apparent from records, there is no obvious
ITA 260/Amr/2019
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mistake of fact or law from the record and issue is not debatable. However reply to proposed rectification is being filed under