HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT
ITA/526/2005HC Punjab & Haryana20 Nov 2025
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 10(29)Section 139Section 143Section 143(3)Section 147Section 148Section 260A
10. The Commissioner of Income-tax and the
Appellate Tribunal have noticed the detailed facts and
recorded the finding as noticed above that the
reassessment was on the basis of the subsequent judgment
of the hon'ble apex court. Thus, apparently on the change
of the opinion and in view of the principles of law laid
down
