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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15
32 of the Paper Book and, thus, thisjudgment is squarely applicable. 6.5. Respectfully the reliance was placed on the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CIT Vs. Amrik Singh, [2015] 56 taxmann.com 460 (Punjab & Haryana)in which, it has been held as under: - “5. After setting out the nature of Section 2