P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE
In the result, the appeals of the assessees for the impugned
ITA 1866/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]
For Respondent: Shri. Arun C. Bharath, CIT
Section 132
…d. Commissioner of Income Tax (Appeals) also placed reliance on the judgment of Hon’ble Allahabad High Court in the case of Haji Lal Mohd Biri Works vs. CIT 275 ITR 496, that of Hon’ble Punjab and Haryana High Court in the case of CIT vs. Bank of Punjab Ltd 286 ITR 630, that of Hon’ble Guahati High Court in the case of CIT vs Ranjit Kumar Choudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. H…