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Section 106 Section 143(2)6 Section 1474 Section 143(3)4 Section 1484 Section 10(2688)2 Section 234A2 Section 271(1)(c)2 Penalty2 Reassessment2 Addition to Income2

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, both the appeals of the assessee are allowed

ITA 3071/DEL/2016[2011-12]Status: DisposedITAT Dehradun28 Nov 2023AY 2011-12

For Appellant: Shri Sanjay Malik, Adv. &For Respondent: Smt. Poonam Sharma, Addl. CIT

Section 10Section 10(2688)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

2688) of the Income Tax Act, 1961. 2. That, Ld. CIT(A) and Ld Assessing Officer erred in holding that the appellant was not established by the a central, state or provisional act, both the Ld. A.0, and the CIT(A) erred in justifying that: a. That Uttarakhand Purv Sainik Kalyan Nigam Limited was established by Government of Uttarakhand