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Section 2637 Section 115J4 Section 115B3 Section 260A3 Section 682 Disallowance2

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX

Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

1. Whether the Tribunal is correct in law and in the facts of the case in confirming the order of ITA No.15 of 2021 -3- the Principal Commissioner of Income Tax passed under Section 263 of the Income Tax Act? 2. Whether the Tribunal is correct in law and in the facts of the case in not considering the aspect

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

THE COMMISSONER OF INCOME TAX vs. P T L ENTERPRISES LTD.

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX