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1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-61-2021 (O&M) Date of decision : 06.08.2022 Chief Commissioner of Income Tax OSD Ludhiana .... Appellant Versus M/s. Ceigall India Ltd., Ludhiana .... Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Rajesh Katoch, Sr. Standing Counsel and Ms. Pridhi Jaswinder