![]() ![]() 781/CHD/2009 for the assessment year 2006-07 claiming the following substantial questions of law:. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated (Annexure A-10) passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A”, Chandigarh (hereinafter referred to as “the Tribunal”) in ITA No. For brevity, the facts are being extracted from ITA No. 396 and 407 of 2015 as according to learned counsel for the appellant, the issue involved therein is identical. The judgment of the court was delivered byĪjay Kumar Mittal, J.- This order shall dispose of two appeals bearing ITA Nos. ![]()
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