MANDEEP SINGH S/O SH. NARINDER SINGH VILLAGE AND POST OFFICE TARMALA MALOUT DISTRICT MUKTSAR,MUKTSAR vs. THE INCOME TAX OFFICER WARD 2(5) MUKTSAR JAO INCOME TAX OFFICER WARD 2(2) MUKTSAR, MUKTSAR
In the result appeal of the assessee is allowed
ITA 645/ASR/2024[2012-2013]Status: DisposedITAT Amritsar30 Jun 2025AY 2012-2013
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
Section 131Section 133(6)Section 147Section 148Section 151Section 250Section 282Section 69A
206C , in his return.
3.3
It was also seen from assessment order that the addition of Rs. 11 crore and Rs. 4 crore totalling Rs.15 crore has already been made in the case of actual beneficiary M/s Gagan Wines and Financers and M/s New Gagan Wines (Proprietor
Amit Doda) who are both L – 1 Excise license holders by treating