ACIT, Circle, Panchkula V. M/s Haryana State Industrial & Infrastructure Dev. Corp. Ltd., Panchkula
MA 2/CHANDI/2022
2014-2015
Pronouncement Date: 08-08-2024
Result: Assessee
Business incomeDepreciationRectification of orderOpportunity of being heardPrinciple of natural justiceBonafide beliefPeriod of limitationAdditional evidencequestion of lawinitiation of penalty proceedingsValidity of assessmentRight to appealCapital receiptTime period of passing orderCondonation of delay Revised returncapital expenditureSet aside148143(3)142(1)143(2)254(2)246A142(2A)15322