ACIT v. Saveeta Institute of Medical and Technical Sciences

25 Taxmann.com 138Reported decision2012#3794 most cited

What is ACIT v. Saveeta Institute of Medical and Technical Sciences authority for?

An addition to income based solely on a sworn statement recorded under section 132(4) of the Income-tax Act is not sustainable and such admission cannot be treated as a valid piece of evidence, especially when it is self-incriminating.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

ACIT v. Saveeta Institute of Medical and Technical Sciences · 25 Taxmann.com 138 · section 132(4) · sworn statement · self-incriminating statement · evidence · addition to income · valid piece of evidence

Sections most often in play

Section 132Section 153ASection 143(3)Section 132(4)Section 153CSection 292CSection 131Section 132(4A)

Issues it is cited on

section 292c(1)(i)section 292c(1)section 132(4a)(i)section 153atohundi transactionsection 23(3)contemporaneous datacost inflation indexclosely held companysection 292csection 132(4a)section 153c(1)

Judgments citing ACIT v. Saveeta Institute of Medical and Technical Sciences

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. Help Line Motor Finance, Karur

In the result, the appeals of the Revenue in ITA Nos

ITA 622/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

Assistant Commissioner of Income Tax, Central Circle2(2), Chennai vs. S K T Studios, Chennai

Appeal of the revenue is dismissed

ITA 2658/CHNY/2024[2016-17]Status: DisposedITAT Chennai04 Jul 2025AY 2016-17

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)

For Appellant: Ms.N.V.Lakshmi, AdvocateFor Respondent: Mr.R.Clement Ramesh Kumar, CIT
Section 132Section 132(4)Section 250

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.2658/Chny/2024 Assessment Year: 2016-17 Assistant Commissioner of Vs. S K T Studios, Income Tax, No.69, Kanakadhara Nagar, Central Circle-2(2), Sri Devi Kuppam Road, Chennai. Valasaravakkam, Chennai-600 087 [PAN:ACMFS1227M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assesse…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 203/CHNY/2024[2017-2018]Status: DisposedITAT Chennai09 Apr 2025AY 2017-2018

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Incometax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 202/CHNY/2024[2016-2017]Status: DisposedITAT Chennai09 Apr 2025AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Pvt Ltd, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 201/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Apr 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 200/CHNY/2024[2014-2015]Status: DisposedITAT Chennai09 Apr 2025AY 2014-2015

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 199/CHNY/2024[2013-2014]Status: DisposedITAT Chennai09 Apr 2025AY 2013-2014

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

Assistant Commissioner of Income Tax, Madurai vs. Arul Raja, Tuticorin

In the result the appeal filed by the Revenue is dismissed

ITA 2845/CHNY/2024[2021]Status: DisposedITAT Chennai03 Apr 2025

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं/.Ita No.: 2845/Chny/2024 िनधा"रणवष" / Assessment Year: 2021-22 Assistant Commissioner Of Arul Raja, Income Tax, V. 43J, Saint Peter Koil Street, Central Circle -2, Tuticorin – 628 001. Madurai – 625 002. [Pan: Aevpr-9611-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri. Y. Sridhar, F.C.A ""थ" की ओर से/Respondent By : Dr.M.D. Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.03.2025 घोषणा की तारीख /Date Of Pronouncement : 03.04.2025 आदेश/ O R D E R Per S. R. Raghunatha: This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 09.09.2024 & Pertains To Assessment Year 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal: 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2. The Ld. Cit (A) Erred In Deleting The Addition Of Rs.67,96,000/- Made Towards Unexplained Money U/S.69A. 2.1 The Ld. Cit (A) Erred In Holding That The Statement Made By The Assessee That The Source For The Cash· Was Withdrawals From Banks As A Plausible Explanation In The Absence Of Proof Evidencing The Transactions & Wrongly Observed That Burden Of Proof Shifted To The Assessing Officer.

For Appellant: Shri. Y. Sridhar, F.C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 131Section 132Section 143(3)Section 69A

…prove that the appellant has actually received the amount of Rs.62,00,000/- towards sale consideration. 2.2. The CIT(A) has placed reliance in the cases of a) Hon'ble Chennai Tribunal's decision in ACIT Vs. Saveeta Institute of Medical and Technical Sciences (25 Taxmann.com 138) wherein it was held that the addition made on the basis of the sworn statement recorded u/s.132(4) of the Act cannot be sustainable and further held that the admission made u/s 132(4) by the Special Officer of the college could not even be treated as a valid piece of evidence. b) Shri.Ganesh Trading Company Vs. CIT (30 taxmann.com 170/214…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2220/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, Shri Jagannathan Sekat, Central Circle-2(4), No.5 Fifth Street, Chennai. Gopalapuram, Chennai-600 086. [PAN: BCDPS 4688 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. Nilay Baran Som, CIT Assessee by : Mr. R. Venkata Raman, CA : सुनवाईक"तारीख/Date of Hearing 03.12.2024 : घोषण…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle -2 Madurai, Central Range, Madurai vs. Chelladhurai Rajasingh, Sivakasi

In the result, the appeal filed by the Revenue stands dismissed

ITA 130/CHNY/2024[2013-2014]Status: DisposedITAT Chennai28 Aug 2024AY 2013-2014

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.130/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. The Dcit, Shri Chelladhurai Rajasingh, Central Circle-2, No.84, Railway Feeder Road, Madurai. Kamarajar Road, Sivakasi-626 123. [Pan: Aaqpr 9845 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 132Section 132(4)Section 153C

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.130/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 v. The DCIT, Shri Chelladhurai Rajasingh, Central Circle-2, No.84, Railway Feeder Road, Madurai. Kamarajar Road, Sivakasi-626 123. [PAN: AAQPR 9845 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Shri R. Clement Ramesh- Kumar, CIT Assessee by : Shri I. Dinesh, Advocat…

Devendra Rajnikant Ladhani, Mumbai vs. ACIT, Central Circ;E-3, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 178/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Aug 2022AY 2015-16

Bench: Shri Pavan Kumar Gadala & Shri Gagan Goyaldevendra Rajnikant Ladhani, 1, Om Building, Opp. Rishi Vihar Complex, Bolinj Road, Virar (W), District-Palghar-401303 Pan: Abfpl5079C ...... Appellant Vs. Acit, Central Circle-3, 6Th Floor, Ashar It Park, Wagle Industrial Estate, Road No.16X, Thane (West)-400604. ..... Respondent Appellant By : Sh. Subhodh Ratnaparkhi Respondent By : Sh. Nimesh Yadav, Cit-Dr Date Of Hearing : 09/05/2022 Date Of Pronouncement : 03/08/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals) -11, Pune [Hereinafter Referred To As (‘Ld. Cit(A)’) Dated 30.12.2020 For The Assessment Year (Ay) 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “The Hon. Cit(A) Erred In Upholding The Addition Of Rs.3,82,84,000/- Made U/S 69A Of The It. Act, 1961 As Unexplained Money On Account Of Cash Found At The Residence & From The Bank Lockers Of The Appellant During The Course Of 2 Ita No. 178/Mum/2021- Devendra Ranjikant Ladhani

For Appellant: Sh. Subhodh RatnaparkhiFor Respondent: Sh. Nimesh Yadav, CIT-DR
Section 132Section 132(4)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Devendra Rajnikant Ladhani, 1, Om Building, Opp. Rishi Vihar Complex, Bolinj Road, Virar (W), District-Palghar-401303 PAN: ABFPL5079C ...... Appellant Vs. ACIT, Central Circle-3, 6th Floor, Ashar IT Park, Wagle Industrial Estate, Road No.16X, Thane (West)-400604. ..... Respondent Appellant by : Sh. Subhodh Ratnaparkhi Respondent by : Sh. Nimesh Yadav, CIT-DR Date of hearing : 09/05/2022 Date of pronouncement : 03/08/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by…