O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR
In the result, the appeal filed by the assessee is partly allowed
ITA 54/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18
Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R
Section 143(3)Section 14ASection 194HSection 263Section 36(1)(v)Section 40
section 263 of the Act, merely because he has a different opinion in the matter. Possible view shall mean a issue, which is debatable and there could be more than one possible views. The consideration of the Commissioner as to whether an order is erroneous in so far it is prejudicial to the interests of Revenue must be based
