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
5.
The Assessing Officer relying upon judgment of Rajasthan
High Court in Commissioner of Income Tax Versus Rajasthan State
Warehousing Corporation, 1994 (210) ITR 906 reopened assessment
under Section 147 of 1961 Act by recording reasons on 17.06.1997. The
appellant filed return in response to notice under Section 148. The
appellant objected reopening of assessment on the ground that assessment
