GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 69B of the Act. Besides that, an addition of Rs. 3,59,260/- was also made on account of license fee, penalty and interest debited in the P&L Account for the reason that assessee has failed to substantiate the same and penalty proceedings were separately initiated. 4. Being aggrieved, the assessee carried the matter in appeal before