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
112 ITR
374. The respondent on the basis of judgment of Rajasthan High Court in
Rajasthan State Warehousing Corporation (supra) formed an opinion
that appellant’s income even other than rental is chargeable to tax. It was
case of change of opinion which was based upon judgment of Rajasthan
High Court in Rajasthan State Warehousing Corporation (supra). The
said judgment
