Tax can be levied only under the express provision of the law and not on account of ignorance or mistake of the assessee


Last updated: 20 May 2021

Court :
ITAT Chandigarh

Brief :
The present appeal has been filed by the assessee wherein the correctness of the order dated 14.05.2019 of CIT(A), Patiala pertaining to 2015-16 assessment year is assailed on various grounds including ground No. 1, 2 and 7 which read as under :

Citation :
ITA No. 1089/CHD/2019

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