HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT
ITA/526/2005HC Punjab & Haryana20 Nov 2025
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 10(29)Section 139Section 143Section 143(3)Section 147Section 148Section 260A
4.
The appellant was exempted from tax under Section 10(29)
for the different Assessment Years including 1991-1992 on the basis of
judgment of this Court in the case of appellant itself. The Assessing
Officer while framing assessment under Section 143 of the assessment
year 1987-1988 exempted income from all sources.
5.
The Assessing Officer relying upon judgment
