PARMANAND & SONS FOOD PRODUCT PVT. LTD, ,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

131 of the Income Tax Act, 1961, whom the assessee chose not to cross-examine despite being given an opportunity to do so. 10. The Ld. CIT(A) has erred on facts and in law in placing reliance on the decisions of Hon'ble Bombay High Court in the cases of PCIT vs Sh. Pinaki D Panani (ITA No1543

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows: