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While passing the combined order dated 17/01/2022 in above Income Tax Appeals i.e. & 205/Lkw/2020, due to oversight and inadvertently, para No. 11.1 was left to be inserted, which is made part of this order and reads as under: “11.1 The facts and issues in I.T.A. No.205/Lkw/2020 being mutatis mutandis to appeal in , therefore, this order will apply to both the appeals.” 2. Except this modification, the order dated 17/01/2022 will remain unchanged.