M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH
In the result, the appeal is partly allowed as indicated
ITA 64/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh19 Mar 2024AY 2013-14
Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S. Kahlon, CIT DR
Section 144CSection 147Section 148Section 234Section 68
234 A and B which is not chargeable.
2. The facts are that a draft assessment order us 144C of the Income Tax Act, 1961 (in short 'the Act') was passed by the DCIT
(Int.Tax.), Chandigarh on 14.3.2022. 3. The Assessee filed the following objections before the DRP against the Draft Assessment Order:-
1. That the Ld. Assessing Officer passing
