2023 (5) TMI 553

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g of assessment u/s 147 - net loss of cancellation of forward contract - HC held when the primary facts necessary for assessment are fully and truly disclosed, the AO is not entitled on change of o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umar For the Petitioner(s) : Mr. Balbir Singh, A.S.G., Mr. Amrish Kumar, AOR, Mr. Rupinder Sinhmar, Adv., Mr. Shantnu Sharma, Adv., Mr. Pratyush Shrivastava, Adv. And Mr. Shashank Bajpai, Adv. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X