Court :
ITAT Chandigarh
Brief :
The present appeals relate to the same assessee and are against separate orders both dated 31.03.2021 of the Principal Commissioner of Income Tax (Central ) , Ludhiana( in short referred to as “PCIT” ) , passed in exercise of his revisionary jurisdiction u/s 263 of the Income Tax Act ,1961
Citation :
ITA Nos. 123 & 124/CHD/2021
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