Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)
Appeal is dismissed
ITA/35/2019HC Himachal Pradesh22 Dec 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I
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held by the Apex Court in 1970 (77) ITR 518 Comm. of Income Tax
Punjab Vs. Kullu Valley Transport Co. Pvt. Ltd in context of
Sections 22(1) & 22 (3) of the Act which were pari-materia to Sections
139(1) & 139(4).’
Hon’ble Apex Court held Court cannot read anything into a
statutory provision which is plain
