PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD

The Appeals are dismissed

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

delay of 84 days and 71 days in re-filing of the respective appeals is hereby condoned. ITA-221-2023 (O&M) and ITA-223-2023 (O&M) 5. This order shall dispose of two connected Income Tax Appeals as the issue involved in both the Appeals is common. 6. These Appeals are preferred by the appellant(s) assailing

RAJAN SETIA vs. COMMISSIONER OF INCOME TAX

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA