SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

397 ITR 82 (Delhi High Court): It was held that the statement of the director recorded u/s 132(4) did not constitute any incriminating material and the assumption of jurisdiction for assessment u/s 153A was not justified. Copy of the decision is enclosed at page no. 40 to 47. The only addition made in the impugned order is with regard

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed