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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
block Bahu Plaza, Jammu, Jammu & Kashmir. [PAN:ABGFS3356J] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA. Respondent by Smt.Rajinder Kaur, CIT. DR Date of Hearing 12.04.2023 Date of Pronouncement 24.04.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,[in brevity