Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent
13) has exceeded the jurisdiction in as much 64 to 66-Chd-2023- – M//s Josan Industries, Jalalabad 2 the residential status of assessee firm is admittedly "Resident" as per the impugned order passed and not "NRI" as mentioned in the body of the impugned order and as such the order passed is illegal, arbitrary and unjustified. 2. That since