The appeals of the assessee are disposed off in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
236 to 240 of PB-II as filed by the assessee. 11. Lastly, the appellant relied upon the judgment of Puneet Fashion Pvt. Ltd. of Chandigarh Bench in ITA No. 1065 to 1067/Chd/2017, wherein, by relying upon the decision of Bombay High Court in the case of Vishin Meghani 86 taxmann.com 98, the delay of 2984 days was condoned