CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.
The appeals are dismissed
ITA/398/2009HC Punjab & Haryana18 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143Section 271
disallowed and these observations did not deserve to be interfered with.
To fortify his arguments, learned counsel for the respondent-assessee has
placed reliance upon the authorities cited as Principal of Commissioner of
Income Tax v. Salarpuria Simplex Dwelling LLP, (2022) 216 DTR
Judgments; Commissioner of Income Tax Chennai v. Bilahari
Investment (P) Ltd., (2008) 4 Supreme Court Cases
