M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT
Appeal is allowed and
ITA/312/2005HC Punjab & Haryana09 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 139Section 142Section 143Section 147Section 148Section 154Section 260ASection 80BSection 80H
9.
The entire thrust of the findings recorded by the AO in his
order dated 13.03.2003 is to justify his satisfaction about escapement of
income. According to him, it was a clear case of escapement of income
as defined in Expln. 2 to Section 147 as the assessee had been allowed
excessive relief under Section
