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Section 40A(3)3 Section 69A2

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24

Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

69B was to be deleted. Further, the Ld. Tribunal Bench of Amritsar in the case of Bunty Kumar vs. ACIT, Central Circle, Jammu in ITA No. 215/Asr/2023has held in para 7, 8 & 9 of its order as under: 7. Heard the rival contention, perused the material on record, the impugned order and case laws cited before us. Admittedly