SMT. KIRAN MAHAJAN,JAMMU vs. INCOME TAX OFFICER, WARD-1(2) JAMMU
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 319/ASR/2017[2012-13]Status: DisposedITAT Amritsar31 Jul 2018AY 2012-13
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 319 & S.A. 15/(Asr)/2017 Assessment Year: 2012-13
For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. A. N. Mishra (D.R.)
Section 133(6)Section 143(3)
section 68, it is in fact immaterial whether the amount credited continues to outstand as at the
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Kiran Mahajan v. ITO year-end, or not, i.e., credit stand since neutralized, as by repayment of the money, or in any other manner.
5.4
It may, at this stage, also be relevant to, in view of the aforesaid facts, examine
