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In the result, both the appeals of the assessees( ITA No
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)
D E R Per Dr. A. L. Saini: By way of these two appeals, the assessees have challenged the correctness of the orders passed by the Principal Commissioner of Income Tax (for short “PCIT”) under section 263 of the Income Tax Act 1961 ( hereinafter referred to as the “Act”). 2. Since, the issues involved in these appeals are common