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
