M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.
ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 147Section 148Section 151Section 234ASection 69
section 147
of the act. Thus ground number 3 and 4 of the appellant are rejected.
Adjudication on merits of the case:
In ground nos. 5 to 15, the quantum addition is challenged by
spreading in multiple grounds with consequential interest to addition u/s
234A, 234B and 234C of the Act, and hence adjudicated simultaneously in
the following paras
