M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

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

16,955/-). Agianst the order of the Assessing Officer, an appeal was filed before the Commissioner of Income Tax (Appeals), Jalandhar, who, vide order dated 05.02.1998, confirmed the order of the Assessing Officer. Feeling aggrieved, the assessee filed an appeal before the Tribunal. The Tribunal by referring to Section 143 (3) of the Act, dismissed the appeal of the assessee