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Section 2638 Section 143(3)4

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee is therefore partly allowed

ITA 121/ASR/2020[2015-16]Status: DisposedITAT Amritsar31 Mar 2021AY 2015-16

For Appellant: Shri Deepak ChopraFor Respondent: Smt.Prabhjot Kaur, CIT

Section 143(3)Section 263

50B of the Act. Copy of No objection certificate of the AO with regard to the aforesaid transaction obtained u/s 281(1) of the Act was also filed. Even before the Ld. Pr.CIT we find the assessee had reiterated his submissions made before the AO justifying its transaction which stand reproduced at paras 7.2 and 7.3 of the order before