CIT order u/s 263 in respect of items which do not form subject matter of SCN issued u/s 263 is liable to be quashed

PUNJAB & HARYANA HIGH COURT AT CHANDIGARH

ITC No.90 of 1999

Date of Decision: 18.03.2013

The Commissioner of Income Tax, Patiala 

Versus

M/s Roadmaster Industries of India Ltd.

ORDER

HEMANT GUPTA, J. (ORAL) – The Revenue has invoked the jurisdiction of this Court under Secti

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