PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD
Appeal is dismissed
ITA/101/2022HC Punjab & Haryana05 Sept 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143(3)Section 147Section 148
Section 148 of the Act, 1961. The Assessing Officer, being not satisfied
with the assessee reply, disallowed the entire purchases amounting to
Rs.4,26,93,470/- holding as unverifiable purchases from the following
parties:-
Sr. No.
Name of the concern
Amount of purchases
1.
Madan Lal Pahuja M/s. Shiv bholeKirpa
Trade, Shivpuri, Ludhiana
1.05 Cr
2.
Lovy Steel and Allied
