NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA
In the result, the appeal filed by the assessee is allowed for statistical purpose
ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250
u/s 147 /
148 of the Act , subject to fulfilment of statutory conditions mentioned under the said
sections are always saved.
15. This ground of appeal no – 4 is decided against the assessee.
16. Now, coming back to the remaining grounds of appeal:
17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant
case