M/S LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH
In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions
ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271
penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order.
9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.”
3. During the course of hearing, the ld AR submitted that the assessee firm has also moved