SHRI OM PARKASH LEGAL HEIAR SMT PUSHPA VERMA,JALANDHAR vs. INCOME TAX OFFICER WARD-1(3), JALANDHAR
In the result, the assessee’s appeal is dismissed
ITA 756/ASR/2017[2014-15]Status: DisposedITAT Amritsar31 Oct 2018AY 2014-15
Bench: Sh. Sanjay Arorai.T.A. No. 756/Asr/2017 Assessment Year: 2014-15
For Appellant: Sh. Ashray Sarna (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 145(3)Section 41(1)Section 41(1)(a)Section 68
section 68. Again, the period for which the liability had remained unpaid, i.e., as at the end of the relevant year, etc., are all matters of fact, again, emphasizing, if one was still necessary, that the matter as to whether a liability subsists as at the year-end or not is essentially factual, even as clarified in several decisions
