ITO, LUDHIANA vs. RAKESH BHATIA, LUDHIANA
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL
Heard together (2 matters)
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PER LALIET KUMAR, JM
The Revenue has filed the present appeal and the assessee has filed the Cross Objection (CO) against the order of the learned Commissioner of Income-tax (Appeals), whereby the learned
ITA No.151/CHD/2026 & C.O. 17
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