PCIT v. Swananda Properties Pvt. Ltd.

267 Taxmann 429High Court2019#6750 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144Section 145(3)Section 148Section 153ASection 153DSection 144ASection 145

Issues it is cited on

section 14bsection 135asection 148bsection 142asurvey under section 133asection 40a(ia)section 269tsection 253(3)section 44asection 135prohibited by lawsection 144a

Judgments citing PCIT v. Swananda Properties Pvt. Ltd.

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

NITESH AGARWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

Appeal is partly allowed

ITA 1214/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S. L. Poddar, Adv. &For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(2)Section 143(3)Section 144Section 145(3)Section 68Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1214/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Nitesh Agrawal Deputy Commissioner of Vs. 38, Uniyara Garden Trimurti Income Tax, Jaipur Circle, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANWPA5674M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S. L. Poddar, Adv. & Ms. Twinkle Jain, A…

DHAVAL HOUSING,MUMBAI vs. DCIT CIRCLE 23(1),MUMBAI, MUMBAI

In the result appeal of the assessee is allowed

ITA 453/MUM/2024[2017-2018]Status: DisposedITAT Mumbai27 Sept 2024AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Satish Mody, AdvocateFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Dhaval Housing, Deputy Commissioner of 401, Centre Point Premises Co-op Income Tax, Circle 23(1), Soc. Ltd., Mumbai Junction of S.V. Road & Juhu Tara Vs. Road, Santacruz (West), Mumbai – 400 054 (PAN : AAAAD3414A) (Appellant) (Respondent) Present for: Assessee : Shri Satish Mody, Advocate Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 11.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This…

SHUBHLAXMI LAND DEVELOPERS,NAGPUR vs. INCOME TAX OFFICER WARD 4(5), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 362/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Nilesh Shriram ToshniwalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.362/Nag./2023 (Assessment Year : 2015–16) Shubhlaxmi Land Developers Plot no.306, Panchwati Nagar ……………. Appellant Binaki Layout, Nagpur 440 017 PAN – ABLFS7462C v/s Income Tax Officer ……………. Respondent Ward–4(4)R, Nagpur Assessee by : Shri Nilesh Shriram Toshniwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 17/09/2024 Date of Order – 20/09/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 24/07/2023, passed by the learned Commissioner of Income…

SHRI MEHULKUMAR SOMABHAI MEVADA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), MUMBAI

ITA 826/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 44A

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Somabhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist –…

SHRI SMIT DINESHCHANDRA JOSHI,PANCHMAHAL vs. DCIT, CC-2(3), MUMBAI

ITA 749/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 44A

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Somabhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist –…

SHRI MEHULKUMAR SOMABHAI MEVADA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), MUMBAI

ITA 830/MUM/2023[2018-2019]Status: DisposedITAT Mumbai27 Jun 2023AY 2018-2019

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI MEHULKUMAR SOMABHAI MEVADA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), MUMBAI

ITA 829/MUM/2023[2017-2018]Status: DisposedITAT Mumbai27 Jun 2023AY 2017-2018

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI MEHULKUMAR SOMABHAI MEVADA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), MUMBAI

ITA 828/MUM/2023[2016-2017]Status: DisposedITAT Mumbai27 Jun 2023AY 2016-2017

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI MEHULKUMAR SOMABHAI MEVADA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), MUMBAI

ITA 827/MUM/2023[2015-2016]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-2016

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI SMIT DINESHCHANDRA JOSHI,GUJARAT vs. DCIT, CC-2(3), MUMBAI

ITA 753/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Jun 2023AY 2018-19

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI SMIT DINESHCHANDRA JOSHI,GUJARAT vs. DCIT, CC-2(3), MUMBAI

ITA 752/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Jun 2023AY 2017-18

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI SMIT DINESHCHANDRA JOSHI,GUJARAT vs. DCIT, CC-2(3), MUMBAI

ITA 751/MUM/2023[2016-2017]Status: DisposedITAT Mumbai27 Jun 2023AY 2016-2017

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

SHRI SMIT DINESHCHANDRA JOSHI,GUJARAT vs. DCIT, CC-2(3), MUMBAI

ITA 750/MUM/2023[2015-16]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-16

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

THE ITO-3(1)(1), MUMBAI vs. M/S. A B COLOR PVT. LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 2928/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jul 2022AY 2012-13

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 3(1)(1) V. M/S. A.B. Color Pvt. Ltd., Room No. 666, 6Th Floor 901, Maker Chamber V Aayakar Bhavan, M.K. Road Narimanpoint, Mumbai - 400021 Mumbai - 400020 Pan: Aaaca3373K (Appellant) (Respondent)

For Appellant: Shri Harsh KapadiaFor Respondent: Shri Mehul Jain
Section 115JSection 143(2)Section 143(3)Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 3(1)(1) v. M/s. A.B. Color Pvt. Ltd., Room No. 666, 6th Floor 901, Maker Chamber V Aayakar Bhavan, M.K. Road NarimanPoint, Mumbai - 400021 Mumbai - 400020 PAN: AAACA3373K (Appellant) (Respondent) Assessee by : Shri Harsh Kapadia Department by : Shri Mehul Jain Date of Hearing : 17.05.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against order of the Learned Commis…