THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.
In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed
ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13
For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)
Section 143(3)Section 40A(3)
68 ITR 573 (SC); CIT v. Sutlej Cotton Mills Supply Agency Ltd. [1975] 100
ITR 706 (SC). The reference by the ld. Departmental Representative (DR), Sh.
Charan Dass, to decisions in Karanpura Development Co. Ltd. v. CIT [1962] 44
ITR 362 (SC) and S.G. Mercantile Corporation (P.) Ltd. v. CIT [1972] 83 ITR 700
(SC) in this regard is also
