ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

reassessment proceedings in respect of Assessment Years: 2008-09 and 2009-10 has not been substantiated with corroborative documentary evidences by referring to a particular document forming the basis for the income considered by the ld. CIT(A), being subject to double addition and as against the principal of double taxation. In our view, the ld. CIT(A)’s finding

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes