MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

delay of 76 and 124 days in refilling the respective appeals is condoned. ITA No.152-2023 ITA No.1149-2023 We dispose of both the aforesaid appeals with a common order as those have arisen out of the same impugned orders. Learned counsel for the appellant has assailed the order passed by the Pr. Commissioners of Income Tax as well as affirmation order