M/s. Gujarat Guardian Ltd. 4-7/C, DDA Shopping Centre New Friends Colony New Delhi Vs DCIT, Circle 10(2) New Delhi.
July, 28th 2020
Appellant, Gujarat Guardian Ltd. (hereinafter referred to as the ‘appellant’) by filing the present appeal sought to set aside the impugned order dated 05.09.2016 passed by the Commissioner of Income - tax (Appeals)-35, New Delhi on the grounds inter alia that :-