Sh. Aniket Singal, Chandigarh vs. DCIT, CC-1, Chandigarh
ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15
Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-
For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)
…, more so, in the capacity of a respondent, he relied upon the decision of Special Bench in the case of LG Electronics India P.Ltd. in ITA No.5140/Del/2011. He also relied upon the decision of Hon’ble Supreme Court in the case of Jyotsna Suri Vs. ITAT & Ors., 9 SCC 211. He further relied upon judgment of Hon’ble Delhi High Court in the case of HL Malhotra Vs. DCIT, ITA In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 10 No.211/2020 dated 22.12.2020. He placed on record copies of these decisions. 8. Since interlocutory application was pressed after conclusion of the arguments of th…