SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR
In the result, appeal of the assessees in ITA Nos
ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68
1) of section 115BBE, tax at special rate as provided in section 115 BBE is to be charged on total income as referred to in Sections 68,
69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139