CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.
The appeals are dismissed
ITA/398/2009HC Punjab & Haryana18 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143Section 271
c) of the Income Tax Act, 1961 (for short 'the Act') were
ordered to be initiated separately against it.
3.
Feeling aggrieved against the order of assessment dated
20.12.2005, the respondent-assessee had filed appeal under Section 143 (3)
of the Act before the Commissioner of Income Tax (Appeals), Chandigarh
(for short “CIT (A)”) who vide order dated 09.11.2006, allowed
