SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

income. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC 3. In ITA Nos. 33 & 34/Asr/2023: The appellant has raised common grounds of appeal in respect of confirming levy of penalty u/s 271