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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
section 254(1) of Income Tax Act PER BENCH; 1. This set of 22 appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-Valsad “hereinafter referred as Ld. CIT(A)” all dated 04-02-2018, which in turn arise against the order of Central Processing Center (CPC) Ghaziabad, in levying late fee charges