M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH
ITA 610/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16
Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C
section 69C of the Act on account of unexplained commission expenses are also deleted in all these appeals as a consequence to the finding on main issue. " (emphasis supplied)
13.7 In the aforesaid decision, the Tribunal has followed
the earlier decision of the (Delhi Bench) of the Tribunal in
ITA 655/CHD/2023 &
ITA 610/CHD/2023
A.Y. 2015-16
50
the case