CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.
The appeals are dismissed
ITA/398/2009HC Punjab & Haryana18 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143Section 271
254 CTR 0338; Commissioner of Income Tax v. Unique
Mercantile Service (P) Ltd., (2015) 122 DTR Judgments 277; Snesh
Resort Pvt. Ltd. v. DY.C.I.T., Tax Appeal No.113 of 2004 decided by
High Court of Gujarat on 18.11.2014 & Commissioner of Income Tax and
another v. Dinesh Kumar Goel, (2011) 239 CTR 0046.
7.
We have heard learned counsel for both
