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The Commissioner of Income Tax-III, Ludhiana Versus M/s Shivam Construction Co., Ludhiana

2007 (5) TMI 641 - PUNJAB & HARYANA HIGH COURT

I.T.A. No. 183 of 2007 - Dated:- 14-5-2007 - MR. JUSTICE M.M. KUMAR AND MR. JUSTICE RAJESH BINDAL Mr. S.K. Garg Narwana, Advocate, for the appellant-revenue. JUDGMENT M . M. KUMAR, J . This order shall dispose of I.T.A. Nos. 183 and 184 of 2007, as t .....

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ppellate Tribunal, Chandigarh Bench A , Chandigarh, in I.T.A. Nos. 384/Chandi/2004 and 386/Chandi/2004, in respect of assessment year 2000-2001 and I.T.A. Nos. 383/Chandi/2004 and 385/Chandi/2004, in respect of assessment year 1999-2000. The revenue .....

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account which have been duly audited by a CA, but does not produce complete books for verification before the AO? ii) The Income Tax Act clearly provides for applicability of deeming provisions of section 44AD in case of contractor with a total turno .....

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