BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA
ITA/385/2014HC Punjab & Haryana03 Jul 2025
Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA
Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57
4.
Per contra, learned counsel for the respondent submits that the
appellant has at the third appellate stage before this Court conjured up a
fresh claim stating that the said write off be treated as a capital loss,
however, this claim has already been dealt with by learned Tribunal. He
further submits that the appellant has offered the income under
