9911796707
TMI Blog2013 (7) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... s available in its books of account. The said amount was also held to be available with the petitioner relating to the assessment year 1984-85 - Following decision of M/s Ghuna Ram and Sons, New Grain Market, Patiala v Commissioner of Income Tax, Patiala and another [2013 (7) TMI 734 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of assessee. - Civil Writ Petition No.155 of 1999 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of jurisdiction that may be rectified. It is further submitted that a similar controversy has been answered in favour of the petitioner in M/s Ghuna Ram and Sons, New Grain Market, Patiala v Commissioner of Income Tax, Patiala and another (Civil Writ Petition No.163 of 1999, decided on 09.01.2012). Counsel for the revenue is unable to address any meaningful argument to distinguish the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to assessment year 1982-83 wherein the assessee had claimed Amnesty scheme relating to assessment years 1976-77 and 1977-78 was available in its books of account. The said amount was also held to be available with the petitioner relating to the assessment year 1984-85. It was pointed out that in Income Tax Case No.35 of 1999 relating to assessment year 1984-85, prayer of the revenue seeking d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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