ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

148B, which corresponds to the approval granted u/s\n153D, the assessment as framed by the AO deserves to be quashed.\n11.\nIt was further argued by the Ld. Counsel by way of ground of\nappeal no. 2 that the approval as granted u/s 151 by the Ld. PCIT is\nwithout any application of mind, as there is not only material

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed