POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR
ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta
Section 115BSection 143(3)Section 263Section 263(1)Section 44ASection 69
5.
That the Excess stock was arising out of business dealings and as such the provisions of Section 69B,
read with Section 115BBE, are not applicable in the instant case
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17.
Per Contra the Ld DR relied on the order of the Ld PCIT, and argued that he
was justified in setting aside the order
