H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX
ITA/56/2008HC Himachal Pradesh31 Dec 2024
Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA
Section 260Section 37Section 37(1)
2.
The relevant assessment years are 2002-03,
2003-04, 2004-05, 2005-06 and 2007-08.
3.
For brevity the facts of the case involving
assessment year 2002-03 are being considered herein.
4.
By way of instant appeal under Section 260-A of
Income Tax Act, 1961, (for short, ‘the Act’), the assessee
has assailed order dated