DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA
In the result, respective appeals are disposed off in light of aforesaid direction
ITA 760/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
Section 65B of the Indian Evidence Act, 1872.”
25. It was argued before us that this ground being legal ground and the same was also before the Ld. CIT(A) was filed, for which, the detailed submissions was filed at para 14 page 47, of his order and then further, submissions were also made, at page