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Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
15 Chd/2019 in ITA No. 282/Chd/2017, by the Income Tax Appellate Tribunal Division Bench, Chandigarh, (for short, ‘the ITAT’). 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