DSJ Communication v. DCIT

222 Taxmann 129High Court2014#7058 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 147 Section 148 Section 151 Section 250 Section 56(2)(via)Section 56(2)(viia)

Issues it is cited on

sanction under section 151 sanctioning authority first proviso to section 147 material facts necessary for assessment live link borrowed satisfaction income escaping assessment change of opinion tangible material escapement of income reason to believe reopening of assessment

Judgments citing DSJ Communication v. DCIT

NAVNIRMAN INFRACON PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 689/KOL/2025[2011-12]Status: DisposedITAT Kolkata28 Oct 2025AY 2011-12

Bench: S/Shriand Rajesh Kumar & Sonjoy Sarma

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Sandeep Kumar Mehta, Addl. Sr. DR

Section 148Section 250Section 56(2)(via)Section 56(2)(viia)

…ITA No.689/Kol/2025 Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA 'C' BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND SONJOY SARMA, JUDICIAL MEMBER ITA No.689/Kol/2025 Assessment Year: 2011-12 Navnirman Infracon Pvt Itd., 1A, Vs. ITO, Ward 10(2), Kolkata 1st floor, 121, Kalighat Road, Kolkata PAN/GIR No. AACCN 8248 C (Appellant) (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Sandeep Kumar Mehta, Addl. Sr. DR Date of Hearing : 04/09/2025 Date of Pronouncement: 28/10/2025 ORDER This is an appeal filed by the assessee against the order of Id. Commi…

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER BSES Rajdhani Power Ltd., Dy. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Power Ltd., Asst. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Yamuna Power Dy. CIT, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Pow…

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Section 143(3)Section 147Section 148Section 154Section 250

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–

Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 5138/Del/2016 (Assessment Year: 2007-08) ACIT, M/s. Maharaji Education Vs. Trust, Central Circle : 6, No. 1 – Santosh Nagar, Pratap Vihar, New Delhi. Ghaziabad – 201 009. PAN: AAATM5225F (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A. Department by: Ms. Paramita M. Biswas[CIT]– DR Date of Hearing : 21/09/2021 Date of pronouncement : 13/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is fi…

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT STORAGES PVT. LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2302/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2021AY 2007-08

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2302/Ahd/2016 Asstt.Year 2007-08

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri S.S. Shukla, Sr.DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2302/Ahd/2016 Asstt.Year 2007-08 ITO, Ward-2(1)(1) Vs. M/s.Gujarat Storages P.Ltd. Ahmedabad. 605, Samedh Complex Nr.Associated Petroleum C.G. Road, Ahmedabad. PAN : AABCG 7431 K अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri S.S. Shukla, Sr.DR Assessee by : Shri Mehul K. Patel, AR सुनवाई क" तार"ख/Date of Hearing : 12/08/2021 घोषणा क" तार"ख /Date of Pronouncement: 24/08/2021 आदेश/O…

MADHU APARTMENT PVT. LTD.,DELHI vs. ITO, WARD- 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

ITA 3870/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR

Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

MADHU APARTMENT PVT. LTD.,DELHI vs. ITO, WARD- 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

ITA 3869/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR

Section 147Section 151Section 68

MAHESHWARI ROLLER FLOUR MILLS PVT LTD,NEW DELHI vs. ITO WARD - 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

ITA 4257/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Raj Kumar, C.AFor Respondent: Shri Prakash Duby, Sr. DR

Section 143(1)Section 147Section 148Section 150(1)Section 150(2)Section 2Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-II” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4257/Del./2019 Assessment Year 2009-2010 Maheshwari Roller Flour Mills Pvt. Ltd., New Delhi. The Income Tax Officer, PAN AAACM1075C [vs. C/o. Raj Kumar & Ward – 16 (1), Associates, CA, L-7A (LGF), South Extn. Part-II, New Delhi. New Delhi – 110 002. (Applicant) (Respondent) For Assessee : Shri Raj Kumar, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Prakash Duby, Sr. DR Date of Hearing : 10.12.2020 Date of Pronouncement : 17.12.2020 ORDER PER BHAVNESH SAI…

SHANKER TRADEX PVT. LTD.,DELHI vs. ITO WARD 23(1), NEW DELHI

Appeal of the assessee is allowed on this issue keeping all other issues and unadjudicated

ITA 7583/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Nov 2020AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. Ito, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi Pan: Aaics8635G (Appellant) (Respondent)

For Appellant: Shri Manorath Tyagi, AdvFor Respondent: Shri R. K. Gupta, Sr. DR

Section 143Section 147Section 151(2)Section 263Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―SMC-2‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. ITO, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi PAN: AAICS8635G (Appellant) (Respondent) Assessee by : Shri Manorath Tyagi, Adv Revenue by: Shri R. K. Gupta, Sr. DR Date of Hearing 04/11/2020 Date of pronouncement 10/11/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by assessee against the order of Commissioner of income tax (appeals) – XXV, New Delhi…

VRC TOWNSHIP P LTD.,DELHI vs. ITO, NEW DELHI

In the result, appeal of the Assessee allowed

ITA 1503/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Oct 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R

Section 143(1)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1503/Del./2017 Assessment Year 2007-2008 VRC Township Pvt. Ltd., The Income Tax Officer, Plot No.16, Rohtak Road, Paschim Vihar Ext. Ward – 17 (1), [vs. Paschim Vihar, Delhi. PIN – 110 063. New Delhi. PAN AACCV1750F (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 13.10.2020 Date of Pronouncement : 14.10.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…

BEHAT HOLDINGS LTD.,NEW DELHI vs. ITO WARD-4(3), NEW DELHI

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

CHARBUJA MARMO (INDIA) PVT. LTD.,DELHI vs. PR.CIT- 2 , NEW DELHI

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR

Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

GANESH GANGA INVESTMENTS PVT. LTD.,DELHI vs. ITO, WARD- 10(1), NEW DELHI

In the result, appeal of Assessee allowed

ITA 1579/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Nov 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rajeev Ahuja, AdvocateFor Respondent: Ms. Parmit M. Biswas, CIT-DR

Section 132Section 133(6)Section 143(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1579/Del./2019 Assessment Year 2010-2011 M/s. Ganesh Ganga The Income Tax Officer, Investments Pvt. Ltd., Ward – 10 (1), Room A-52, Top Floor, Street vs., No.206A, C.R. Building, No.1, Gurunanakpura, I.P. Estate, New Delhi. Laxmi Nagar, Delhi–110 092. PIN – 110 002. PAN AAACG2710J (Appellant) (Respondent) Shri Raj Kumar, C.A. And For Assessee : Shri Rajeev Ahuja, Advocate Shri Sumit Goel, C.A. For Revenue : Ms. Parmit M. Biswas, CIT-DR Date of Hearing : 10…

PIONEER TOWN PLANNERS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, appeal of the assessee is allowed on legal grounds

ITA 132/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Aug 2018AY 2009-10

Bench: Shri C.M.Garg & Shri N.K.Billaiyaआयकर अपील सं. / Ita No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner Of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [Pan: Aaecp 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Suresh K. Gupta, C.A, प्रत्यर्थी की ओर से /Revenue By : Smt. Parmita Tripathy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 09-05-2018 घोषणा की तारीख /Date Of Pronouncement : 06-08-2018

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Smt. Parmita Tripathy, CIT(DR)

Section 143(2)Section 143(3)Section 147Section 151Section 250Section 250(6)Section 68

…आयकर अपीलीय अधिकरण नई धिल्ली ‘एफ’ न्यायपीठ, नई धिल्ली IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI ‘F’ BENCH, NEW DELHI श्री सी एम गगग, न्याधयक सिस्य एवं श्री एन. के. धिलइया, लेखा सिस्य के समक्ष BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [PAN: AAECP 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suresh K. Gupta,…

TOTAL LUBRICANTS INDIA LTD ( NOW KNOWN AS TOTAL OIL INDIA P. LTD ),MUMBAI vs. DCIT 8(3), MUMBAI

In the result, appeal filed by the assessee in ITA o

ITA 7021/MUM/2011[2004-05]Status: DisposedITAT Mumbai24 Jan 2018AY 2004-05

Bench: Shri C.N. Prasad () & Shri G Manjunatha ()

Section 143(2)Section 143(3)Section 147Section 148

…1 Total Lubricants IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI Before Shri C.N. Prasad (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.7021/Mum/2011 - AY 2004-05 I.T.A No.7022/Mum/2011 - AY 2005-06 I.T.A No.7023/Mum/2011 - AY 2006-07 Total Lubricants India Ltd vs The Dy.CIT-8(3), Mumbai (now known as Total Oil India Pvt Ltd), 3rd Floor, The Leela Galleia, Andheri Kurla Road, Andheri (E), Mumbai- 59. PAN AAACE2175M APPELLANT RESPONDEDNT I.T.A No.6782/Mum/2011 - AY 2005-06 The Addl. CIT-8(3), Mumbai vs Total Finaelf India Ltd (now known as Total Oil India Pvt Ltd), 3rd Floo…

ACIT, NEW DELHI vs. M/S TARUN INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the department is dismissed

ITA 5136/DEL/2012[2009-10]Status: DisposedITAT Delhi05 Nov 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita Nos. 5136/Del/2012 : Asstt. Year : 2009-10 Asstt. Commissioner Of Income Vs M/S Tarun International Ltd., Tax, Circle-16(1), 5037, Excelsior Cinema, New Delhi Street Sirikiwalan, Chandni Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaact2713N Assessee By : Sh. Amit Goel, Ca Revenue By : Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 03.09.2015 Date Of Pronouncement : 05.11.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. Amit Goel, CAFor Respondent: Sh. J. P. Chandrakar, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA Nos. 5136/Del/2012 : Asstt. Year : 2009-10 Asstt. Commissioner of Income Vs M/s Tarun International Ltd., Tax, Circle-16(1), 5037, Excelsior Cinema, New Delhi Street Sirikiwalan, Chandni Chowk, Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAACT2713N Assessee by : Sh. Amit Goel, CA Revenue by : Sh. J. P. Chandrakar, Sr. DR Date of Hearing : 03.09.2015 Date of Pronouncement : 05.11.2015 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 23.07.2012 of CI…