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
short “CIT (A)”) who vide order dated 09.11.2006, allowed the appeal
of the assessee and deleted the disallowances so made. It was now the turn
of the revenue to feel aggrieved by the order of CIT (A) who filed appeal
before the Tribunal challenging the deletion of disallowances/additions
made by the assessing officer. The revenue, however, remained
unsuccessful before