THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

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

PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD

Appeal is dismissed

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

1) Sh. Madan Lal Pahuja HUF Prop. M/s. Shiv BholeKirpa Traders, Shirnlapuri, Ludhiana, (2) M/s. Lovy Steel & Allied Industries, Dr. Bansal Clinic, Sector -3 C, Mandi Gobindgarh, (3) Sh. Jatinder Kumar Prop. M/s. Shree Nath Ispat Udyog, Bank of India Road, Mandi Gobindgarh to show DIVYANSHI 2023.09.20 12:10 I attest to the accuracy and integrity of this document chandigarh

HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

7. Per contra, learned counsel for the respondent-Income Tax Department submits that no assessment under Section 143(3) of 1961 Act was framed by Assessing Authority. The appellant filed income tax returns which were merely processed. There was no assessment order on the part of Assessing Officer, thus, Assessing Officer in view of judgment of Rajasthan High Court