M/S. MOHD YOUSUF KUCHAY & OTHER,,KASHMIR vs. THE ASSESSING OFFICER,, SRINAGAR (J&K)
In the result, the appeal of the assessee is allowed
ITA 473/ASR/2013[2004-05]Status: DisposedITAT Amritsar30 Dec 2019AY 2004-05
Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.473/Asr/2013 ("नधा"रणवष" / Assessment Year: 2004-05) M/S. Mohd Yousuf Kuchay & Vs. Assessing Officer, Range-3, Other Srinagar. C/O Jk Public School, New Airport Road, Humhama, Budgam, Kashmir.
For Appellant: Mr. M.A. Mir, Cost AccountantFor Respondent: Sh. Charan Dass, D.R
Section 133ASection 142(1)Section 144Section 147Section 148Section 151(1)
5. Before us, ld counsel reiterated the submissions made before the authorities below.
On the other hand, the Ld. DR for the Revenue has primarily reiterated the stand taken by the Assessing Officer, which we have already noted in our earlier para and is not being repeated for the sake of brevity.
6.We heard both the parties and carefully gone