EMSON TOOLS MFG CORP LTD,LUDHIANA vs. DCIT, LUDHIANA
In the result, the appeal of the assessee is allowed
ITA 845/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh27 Apr 2018AY 2009-10
Bench: Shri Sanjay Garg & Ms. Annapurna Guptaemson Tools Mfg. Corpn. Ltd., Vs. The D.C.I.T.,(Cc-I), D-2, Focal Point, Ludhiana. Ludhiana. Pan: Aaace3698M (Appellant) (Respondent)
For Appellant: Shri Sarabjit GargFor Respondent: Smt.Chanderkanta, Addl.CIT
Section 132Section 142Section 143(3)Section 147Section 148Section 68
68 of the Act.
4. The assessee carried the matter in appeal before the
Ld.CIT(Appeals) raising various grounds before him
challenging the validity of the assessment framed u/s
147/148 of the Act. The Ld.CIT(Appeals) dismissed all the
grounds raised by the assessee thus in turn dismissing the
appeal of the assessee.
5. Aggrieved by the same, the assessee