PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 263 of the Act did not warrant any interference by the ITAT as the PCIT has relied on the investigation report of the Inspector which was not considered by the Assessing Officer. She has further submitted that as per the report of the Inspector, the contractors had been paid amount which were not existing and, therefore, there

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA