PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA
Accordingly, the learned appellate authority has rightly dismissed the
ITA/15/2021HC Rajasthan06 May 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
Section 107
65) GSTL 263 (AP)
8
(1985) 1 SCC 591
9
(1987) 1 SCC 695
10 (2005) 7 SCC 396
Page 12 of 32
{W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021}
would rely upon the decisions of the Supreme Court in the
matters of Maruti Suzuki Limited v. Commissioner of Central
Excise, Delhi III11 and Commissioner of Central Excise v.
Gujarat