ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR
In the result, the Ground no-1 of the Revenue for ITA No
ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68
68 of the Act in view of the fact that the identity of the persons is not in doubt as they are all directors of the appellant company.
As the credentials of the directors has already been verified during assessment proceedings, the findings of the Ld. CIT(A) are not acceptable.”
I.T.A. No.123/Asr/2020
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I.T.A. No.124/Asr/2020
I.T.A. No.124/Asr/2020
The revenue