THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -3,, SRINAGAR vs. M/S JYOTI LIMITED , SRINAGAR

In the result, the appeal of the revenue bearing ITA No

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

2. The Ld. CIT(A) is in error in placing reliance upon cases that are distinguishable on facts in as much as the assessee has only leased property to sister concern and the transaction is not in the business of leasing. 3. The Ld. CIT (A) has erred in allowing the appeal of the assessee by admitting additional grounds during

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed