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201 ITA-10-2005 (O&M) Date of Decision: 03.12.2025 INDUSTRIAL CABLES PVT. LTD. ...Appellant Vs. COMMISSIONER OF INCOME TAX & ANR. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Divya Suri, Advocate for the petitioner Mr. Saurabh Kapoor, Advocate for respondent-Income Tax Department *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant