THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI
ITA/266/2016HC Punjab & Haryana03 Feb 2020
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 80
reassess such
income and also any other income chargeable to tax which has
escaped assessment and which comes to his notice subsequently
in the course of the proceedings under this section, or recompute
the loss or the depreciation allowance or any other allowance,
as the case may be, for the assessment year concerned (hereafter
in this section and in sections
