PR COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. M/S DHG MARKETING PVT.LTD
Appeal is dismissed
ITA/56/2019HC Punjab & Haryana15 May 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 132Section 132ASection 143(2)Section 147Section 153Section 153ASection 260Section 68
68 of the Act on account of unexplained credits relating to share capital
received by the assessee during the relevant period. On appeal, the
Commissioner of Income Tax (Appeals) deleted the said addition made by
the Assessing Officer. Aggrieved by the said order, the revenue filed an
appeal before the Tribunal.
The Tribunal, after hearing learned counsel for the parties
