M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

penalty levied by the AO and affirmed by the CIT (A) was ordered to be deleted. ITA No. 196 of 2023, ITA No. 197 of 2023, ITA No. 199 of 2023 and 200 of 2023 are directed against the common order dated 31.01.2023 passed by the ITAT, for the assessment years