PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

2. The case of the appellant is that the return of income for the assessment year 1998-1999 filed by the respondent-Society was processed under Section 143 (1) of the Income Tax Act, (for short ‘the Act’) on 31.05.1999. The further case of the appellant is that for the assessment years 1996-97 to 1999-2000, certain refunds arising

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT