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Case Name : Commissioner of Income-tax (Central) Vs Roshan Singh (Punjab Hariyana High Court)
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HIGH COURT OF PUNJAB & HARYANA Commissioner of Income-tax (Central), Ludhiana versus Roshan Singh IT Appeal NO. 203 OF 2005 Date of Pronouncement – 02.11.2012 JUDGMENT Ajay Kumar Mittal, J. – The revenue is in appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) challenging the order dated 30.12.2004 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (in short “the Tribunal”) in IT(SS) No. 30(ASR)/2003 for the block period 1.4.1990 to 6.4.2000, claiming the following substantial...
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