CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX
The appeal is allowed
ITA/5/2013HC Uttarakhand07 Aug 2020
Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.
Section 143Section 253Section 68
1,38,452/-, a demand notice for Rs. 72,999/- was issued to
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the appellant. Aggrieved by the same, the appellant filed a
first appeal before the Commissioner of Income Tax and the
same was dismissed. Thereafter, the appellant filed a
second appeal under Section 253 of the Income Tax Act,
1961 before the Income Tax Appellate Tribunal
