PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD
Appeal is dismissed
ITA/101/2022HC Punjab & Haryana05 Sept 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143(3)Section 147Section 148
business of
manufacturing of ACSR Conductors (Aluminium conductor steel reinforce),
DPC Wire Strips (double paper covered wire), steels wire ropes, PVC cables
and besides trading of M.S. Pipes, aluminium wire and allied products. The
assessment had been framed u/s 143(3) on 12.06.2012 and the trading results
were accepted by the department during complete scrutiny. However,
certain other additions were
