ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI
In the result, appeal preferred by the revenue is dismissed
ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14
Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)
For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69
108-2
3
Barh
CS-9558-110-
Completed No income during
20FC-COA-4523
subject year
3
2.1
Subsequently, the assessment in case of the assessee was completed under section 143(3)/144C(3)(b)/254 of the Act, determining the total income of the assessee at Rs. 104,546,281/- as against the loss declared by the assessee