M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 235/ASR/2022[2013-14]Status: DisposedITAT Amritsar11 May 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68
68 of the 'Act', in the hands of the assessee company.
16. That the A.O on the basis of misconceived facts, premature findings and self-suiting inferences, without affording reasonable opportunity to the assessee company, had made an addition of Rs.
7,66,500/- towards alleged 'Unsecured loans' and 'deposits' in the hands of the assessee company.
17. That
