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
D G M E N T
By way of instant appeal, the Appellant-
Department seeks to assail the order dated 28.05.2020
2
passed by the Income Tax Appellate Tribunal, Chandigarh,
(for short ‘ITAT’) in ITA No. 1222/Chd/2019.
2.
The respondent-assessee-firm vide its return of
income for the Assessment Year 2012-13 declared income
of
Rs.7,36,735/- after
