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2 results for “section 68”+ Section 260Aclear

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Section 260A2

PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. JOGINDER SINGH CHATHA

ITA/25/2023HC Punjab & Haryana07 Nov 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 260A

260A of the Income Tax Act, 1961 (for short ‘the Act’) have been directed against the order of the Income Tax Appellate Tribunal, Amritsar (for short ‘the Tribunal’) dated 13.06.2022 for the Assessment Years 2006-2007 & 2007-2008. 2. The Tribunal had allowed the appeals on 13.06.2022 by a common order of the assessee bearing ITA Nos.54 & 102/ASR/2019 by coming

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S VISHAV MANAV RUHANI KENDRA

ITA/133/2021HC Punjab & Haryana20 Oct 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 11(1)(d)Section 260A

Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is directed against the order of the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’ passed in ITA No.899/Chd/2019 dated 21.05.2020 (Annexure A-3). 2. Counsel for the appellant has pressed the following substantial question of law:- “(ii) Whether on the facts and in the circumstances