C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.
Appeal is allowed, impugned order dated
ITA/846/2008HC Punjab & Haryana02 Feb 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 14Section 143(3)Section 147Section 154
154 of the Act rectifying any assessment order for
prior years to disallow such expenditure. The object and purpose of
POOJA SAINI
2023.02.28 15:24
I attest to the accuracy and
integrity of this order/judgment
ITA-846-2008 (O&M)
-2-
the proviso is to ensure that the retrospective amendment is not made
as a weapon to reopen past settled