PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD
The Appeals are dismissed
ITA/221/2023HC Punjab & Haryana06 Mar 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA
Section 148
4.
Having regard to the averments made in these applications, the
same are allowed delay of 84 days and 71 days in re-filing of the respective
appeals is hereby condoned.
ITA-221-2023 (O&M) and ITA-223-2023 (O&M)
5.
This order shall dispose of two connected Income Tax Appeals
as the issue involved in both