THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI
ITA/266/2016HC Punjab & Haryana03 Feb 2020
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 80
depreciation allowance or any other
allowance under this Act has been computed.”
4.
On the other hand the stand of learned Senior Counsel appearing
for the assessee is that explanation 2 can only be read subject to main
provision of Section 147 of the Act and the interpretation which the learned
counsel for the appellant is trying to give
