Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380 ( para12) ix. Sun engineering (P) Ltd 198 ITR 297( para37) 3. On the other hand, the ld. DR had submitted that the legal grounds