C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

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

Section 154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

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

Section 154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

disallowances irrespective of the fact whether any such income has been earned during the F.Y. or not as confirmed by Apex Court in Maxopp Investment Ltd. Vs. CIT, 91 Taxman.com 154 (SC) ? (iii) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT is justified in dismissing the Miscellaneous application of the Revenue, without appreciating

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

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

Section 143 (2) of the Act as well as the assessment framed by the Assessing Officer. On the other hand, the AJAY PRASHER 2023.04.10 11:34 I attest to the accuracy and integrity of this document ITA No.140 of 2013 (O&M) -4- appeal filed by the revenue-department was dismissed. Hence, the present appeal. Vide order dated 25.03.2014 passed

THE PR. COMMISSIONER OF INCOME TAX-2, CHD vs. M/S AGRI KING TRACTORS AND EQUIPMENTS PVT. LTD.

The appeal stands dismissed

Bench: It Should Be Reinstated & Decided On Merits ?” Ii. Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Is Justified In Directing The Assessing Officer To Verify The Claim Of The Assessee Having Not Earned Any Exempt Income In The Year Under Consideration & Allow The Relief Accordingly, Ignoring The Legislative Intent Anuradha 2020.01.30 16:03 I Attest To The Accuracy & Integrity Of This Document

disallowance irrespective of the fact whether any such income has been earned during F.Y. or not as confirmed by Apex Court in Maxopp Investment Ltd. vs. CIT, 91 Taxman.com 154 (SC) ? iii. Whether on the facts and in the circumstances of the case, the Ld. ITAT is justified in directing the assessing officer to verify the claim of the assessee