In favour of Revenue

Section 263

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, Hon’ble ITAT Chandigarh is justified in quashing the revisionary order under Section 263 made by the CIT-3, Ludhiana without appreciating the fact that all the comparison of figures made by the assessee is very much based on the figure taken from books of account duly admitted defective by the assessee himself during survey operation?

High Court Of Punjab & Haryana Pr.CIT vs. Venus Woollen Mills Section 263 Asst. Year 2008-09 Ajay Kumar Mittal &

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