PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HYCRON ELECTRONICS THROUGH ITS PROPRIETOR
ITA/12/2021HC Himachal Pradesh20 Sept 2021
Bench: Hon’Ble Mr. Justice Tarlok Singh Chauhan & Hon’Ble Mr. Justice Satyen Vaidya.
Section 143(3)Section 14ASection 154
3) of the Income Tax Act (for
short ‘Act’) was completed on 25.11.2016 and income of the
assessee was assessed at Rs. 11,85,64,020/- by making addition
of Rs.10,22,046/- on account of disallowing 1% of total
assessment of Rs. 10,22,04,600/- u/s 14A of the Act.
4.
Assessee assailed above noted order
