Tax can be levied only under the express provision of the law and not on account of ignorance or mistake of the assessee
Quick Summary
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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1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
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Published in Income Tax
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