Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (6) TMI 257 - ITAT CHANDIGARH-B
Extract:
.......nt is identical and also rival contentions of the parties were similar. Therefore, our findings given hereinabove in the case of ITO vs. Sham Lal in ITA Nos. 225 and 226/Chandi/2003 shall apply mutatis mutandis. In that view of the matter, these appeals are also dismissed. 11. In the result, all the 10 appeals filed by the Department are dismissed.