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In the result, the assessee‘s appeals are allowed
Bench: Shri Bhavnesh Saini & Shri Sanjay Arora
1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA No.155& 156/JAB/2015 F.Ys.:2009-10 & 2010-11 Assessment Years 2010-11 & 2011-12 J.P. Tobacco Products Pvt. Ltd., vs. Dy. Commissioner of Income Tax (TDS), Patharia Phatak, Jabalpur Damoh. (M.P.) [TAN:JBPJ00523F] (Appellant) (Respondent) Appellant by Shri