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Section 1477 Section 1485 Section 1434 Section 1393 Section 1423 Section 803 Deduction3 Depreciation3 Revision u/s 263

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

losses suffered by him in the last year. The assessment was of the year 1887-1988 and notice has been issued on 08.01.1993 i.e. beyond the period of four years. As per the aforesaid judgments, the Assessing Officer, after expiry of four years, cannot reassess the case and issue such notice. In view of the above discussion, the present appeal

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

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

M/S KING EXPORTS THRU MADAN LAL vs. COMMISSIONER OF INCOME TAX, LUDHIANA

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