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
set aside.
5.
As against the above, learned counsel for the respondent-
assessee submitted that the impugned order called for no interference. The
CIT (A) while exercising powers of revision had taken the view that the
assessee had rightly followed the project completion method. This view
could not be treated as erroneous or pre-judicial to the interest of revenue