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Section 2634 Section 2504 Section 194H4 Section 194C3 Section 263(1)2 Section 201(1)2 Section 194J2 Condonation of Delay2

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 283/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh01 Feb 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan SinghFor Respondent: Shri Rohit Sharma, CIT-DR

Section 143(3)Section 144BSection 194CSection 250Section 263Section 263(1)

section 194C and not carrying out requisite enquiries in this regard; that the ld. CIT(A) erred in not appreciating the fact that the Pr. Commissioner of Income Tax had relied upon several judicial precedents in support of her action, which have neither been discussed nor distinguished; that the ld. CIT(A) erred in misconstruing the provisions

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL