RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

c) the order has not been made in accordance with any order, direction or instruction issued by the Board under section 119; or (d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered MANOJ KUMAR 2020.02.20 11:07 I attest to the accuracy and authenticity of this document High Court,Chandigarh

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

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

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

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

6. We have heard learned counsel for the parties and perused the record with their able assistance. 7. As per Section 35D of 1961 Act, where an assessee being an Indian company incurs any expenditure after the commencement of his business, in connection with the expansion of his undertaking or in connection with setting up his new business