PUNJAB STATE COOP. BANK LTD.,CHANDIGARH vs. ACIT, CL-2(1), CHANDIGARH
In the result the impugned order of Ld
ITA 293/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh21 Aug 2024AY 2013-14
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Atul Goyal, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(1)Section 143(2)Section 250Section 253Section 80P(2)(a)
capital expenditure.
b) Loss on sale of vehicles Rs.22,940/-.
c) Rs.7,43,000/- on the basis of the audit report of the Chartered Account considering the same as being depicted in the Sundries Miscellaneous on account of OTS scheme.
The addition made by the assessing officer is against the facts and the provisions of law. Hence the assessee filed
