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
69,17,241/- for the
assessment year 2012-13. Aggrieved by the said order, the
assessee approached the Commissioner of Income Tax (Appeals),
Shimla, by way of an appeal. The appeal filed by the assessee was
allowed by the Appellate Authority, vide order dated 29th March,
2019. The Appellate Authority, while allowing the appeal, has held
as under
