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Section 26321 Section 143(3)6 Section 69C3 Section 115B2 Business Income2 Addition to Income2

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

In the result, the appeal filed by assessee is allowed

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20

Section 115BSection 143(3)Section 263Section 263(1)Section 69

transfer of long term securities (Penny stock shares) - Assessment year 2014-\n15 - Whether before exercise of power under section 263 it is Principal Commissioner\nwho has to apply its mind to issue and thereafter record reasons as to how twin conditions\nof order of Assessing Officer being erroneous and prejudicial to interest of revenue are\nsatisfied and then issue

SHRI SUBASH CHANDER GUPTA & SONS,JAMMU vs. PRINCIPAL COMMISSINER OF INCOME TAX , SRINAGAR

In the result, the appeal filed by the assessee is allowed

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

SHRI SUBASH CHANDER GUPTA & SONS,JAMMU vs. PRINCIPAL COMMISSINER OF INCOME TAX , SRINAGAR

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

SHRI SUBASH CHANDER GUPTA & SONS,JAMMU vs. PRINCIPAL COMMISSINER OF INCOME TAX , SRINAGAR

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA