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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
PARESH M. JOSHI, JM, VIKRAM SINGH YADAV, AM
Headmasters Saloon Pvt. Ltd. – Appellant
Versus
Revenue – Respondent
| Table of Content |
|---|
| 1. overview of the factual background (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10) |
| 2. details of the income declaration discrepancy (Para 11 , 12 , 13 , 14 , 15 , 16) |
| 3. arguments concerning voluntary income surrender (Para 17 , 18 , 19) |
| 4. court's analysis of legal precedent on admissions (Para 20 , 21 , 22) |
| 5. assessment of the consequences of the surrender (Para 23 , 24 , 25) |
| 6. discussion on section 40a(3) and its implications (Para 26 , 27 , 28) |
| 7. arguments and responses during hearings (Para 29 , 30 , 31) |
| 8. court's conclusions and statutory provisions (Para 32 , 33 , 34) |
| 9. court's directive for the assessment process (Para 35 , 36 , 37) |
| 10. final decision and remand for reassessment (Para 38 , 39) |
आदेश Order /
PER PARESH M. JOSHI, J.M. :
This is an appeal filed by the assessee Headmasters Saloon Pvt. Ltd. who are aggrieved by an order dt. 19/12/2019 (passed in Appeal No. 10577/16-17) of Ld. CIT(A) in terms of Section 250 (6) of the Income Tax Act, 1961 which is hereinafter referred to as the “impugned order”. The present second appeal is filed in terms of Section 253 of the Act. The relevant Assessment Year is 2014-15 corresponding to previous year 01/04/2013 to 31/
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