PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S H.P. AGRO INDUSTRIAL CORPORATION LTD THROUGH ITS MANAGING DIRECTOR
In the result, the appeal filed by the Revenue
ITA/6/2020HC Himachal Pradesh17 Nov 2022
Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Advocate
Section 143(3)Section 154
depreciation is correct, it is only the c/f figures which
are erroneous. Section 154 of the Act facilitates the
rectification
