Pradip Kumar Malhotra v. CIT

Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh vs. Ms Scott Edil Advance Research Laboratotries and Education Ltd., Chandigarh

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. थायी लेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथय…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos. 582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. बनाम C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. Deputy Commissioner of Income-tax, Centre Circle-1, Ch…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, 'B' CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chand…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

…आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, 'B' CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./PAN NO: AAICM9120E अपीलाथ /Appellant बनाम…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंंडीगढ़ न्यायपीठ, चं Chandigarh IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्थायी लेखा सं./PAN NO: AAICM9120E अपीलाथी/Appe…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्थायी लेखा सं./PAN NO: AAICM9120E अपीलाथी/Appellant बनाम De…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपी लसं./ITA No. 579/C HD /20 23 िनधारणवष / Assessment Year : 2017-18 & आयकर अपी लसं./ITA Nos. 582 to 584/C HD/ 2023 िनधारणवष / Assessment Years : 2014- 15 to 2016-17 & आयकर अपी लसं./ITA No. 591/CHD /2023 िनधारणवष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. थायीलेखासं./PAN NO: AAICM9120E अपी…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd /2023 निर्धारण वर्ष / Assessment Year : 2018-19

…आयकर अपीलीय अधिकरण, चंडीगढ़ न्यायपीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपीलसं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपीलसं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्थायी लेखासं./PAN NO: AAICM9120E अपीलार्था/Appellant बनाम D…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, 'B' CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos. 582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. बनाम C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्थायी लेखासं./PAN NO: AAICM9120E अपीलार्थी/Appellant…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Ch…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/O Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./Pan No: Aaicm9120E अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita Nos.482 & 483/Chd/2023 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Vaishali Aggarwal C/O Parikshit Aggarwal, Chartered Accountant, H No. 3035, Sector 27D, Chandigarh- 160022. स्था.लेखा सं./Pan No: Aaqpa4025M अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita No. 846/Chd/2023

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथी…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandig…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था/PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथ्याथ/…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपीलसं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपीलसं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Cha…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

…आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

DCIT, Chandigarh vs. Sanjeev Aggarwal, Chandigarh

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circl…

DCIT, CC 1, Chandigarh vs. Sanjeev Aggarwal, Chandigarh

The appeals of the revenue are treated as dismissed

…आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 579/C HD /20 23 निधारणवष / Assessment Year : 2017-18 & आयकरअपीलसं./ITA Nos.582 to 584/C HD/ 2023 निधारणवष / Assessment Years : 2014- 15 to 2016-17 & आयकरअपीलसं./ITA No. 591/CHD /2023 निधारणवष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh 160019. स्थायीलेखासं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम Deputy Commissi…