Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha
section u/s.206(C) & 206C(7) u/s.206(C) & 206C(7) of the Income Tax Act, 1961( hereinafter referred to as “the Act”). , 1961( hereinafter referred to as “the Act”). ITA 147, 148/Rjt/25 & 227, 228/Rjt/22 Arham Enterprise v. ITO 2. Since, in these four appeals are Since, in these four appeals are filed by the same assessee, and in the appeals filed