PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SURYA TEXTECH THROUGH ITS PARTNERS
ITA/18/2021HC Himachal Pradesh05 Oct 2021
Bench: Hon’Ble Mr. Justice Tarlok Singh Chauhan & Hon’Ble Ms. Justice Jyotsna Rewal Dua Income Tax Appeal No.18 Of 2021 Between:- Pr. Commissioner Of Income Tax-1, Aaykar Bhawan, Sector 17-E, Chandigarh. ..….Appellant. (By Sh. Vinay Kuthiala, Senior Advocate With Sh. Diwan Singh Negi, Advocate) & M/S Surya Textech, Vill-Rampur Jattan, P.O. Kala Amb, Nahan, Distt. Sirmour, (H.P) Through Its Partners Sh. Vikas Kansal. ......Respondent. This Appeal Coming On For Admission Before Notice This Day, Hon’Ble Mr. Justice Tarlok Singh Chauhan, Delivered The Following:- J U D G M E N T By Way Of Instant Appeal, The Appellant- Department Seeks To Assail The Order Dated 28.05.2020
Section 143Section 147Section 80I
disallowing deduction under
Section 80IC to the extent of income of Rs. 6,44,538/-.
3.
The assessee assailed the above noted
assessment order before CIT(A) Shimla by way of Appeal No.
IT/204/18-19/Sml. The appeal of assessee was allowed vide
order dated 28.06.2019.
4.
The Appellant-Department assailed the order of
CIT(A), Shimla, before the ITAT, Chandigarh
