IPF VIKRAM INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA, PANCHKULA
In the result, appeal of the Assessee is allowed for statistical purposes
ITA 1204/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 Dec 2025AY 2014-15
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 148
u/s 143(3) on 29.09.2016 and as such upholding of reopening on wrong facts is illegal, arbitrary and unjustified.
4. Without prejudice to the above, the Ld. Commissioner of Income
Tax(Appeals) has erred in directing the assessing officer to verify the payment of Rs.18,63,488/- with the due dates of the Employees contribution on the basis of decision
