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
purchase could not be added
in the income of the assessee as per the decision of the Gujarat High Court in
the case of Bholanath Poly Fab [315 ITR 290], even the GP on the amount
of sale of Rs.53,72,955/- could not be added in the hands of the assessee as
the sales made by Sh. Madan
