KESAR SINGH vs. PR. COMMISSIONER OF INCOME TAX AND ANR

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

8. ITA No. 345 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 9. ITA No. 390 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON’BLE MRS. JUSTICE ALKA SARIN Present:- Mr. Salil Kapoor, Advocate, and Mr. Shivansh Pandya

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