M/S. THE KARNATAKA CHEMISTS AND DRUGGISTS ASSOCIATION (R) vs. THE INCOME TAX OFFICER
The appeals are allowed
ITA/13/2025HC Karnataka20 Jan 2026
Bench: S.G.PANDIT,K. V. ARAVIND
Section 144BSection 148Section 260Section 271(1)(c)
144B of
the Act on 23.03.2022 and 17.03.2022 for the Assessment
Years 2013-14 and 2014-15, respectively. The Assessing
Officer
raised
a
demand
of
Rs.1,07,65,348/-
and
- 5 -
HC-KAR
NC: 2026:KHC:2922-DB
ITA No. 13 of 2025
C/W ITA No. 14 of 2025
Rs.71,42,345/- for the Assessment Years