VIBHU BAKHRU, J.
Signature Not Verified
Digitally Signed ITA No.782/2023 & Connected Cases Page 9 of 47
By:TARUN RANA
Signing Date:15.05.2025
21:05:26
INTRODUCTION
1. The Revenue has filed the present appeals under Section 260A of the
Income Tax Act, 1961 [the Act] assailing the orders passed by the learned
Income Tax Appellate Tribunal [ITAT] allowing the respective appeals
preferred by the respondents [Assessees].
2. The present batch of appeals concerns three Assessees namely Smt.
Sneh Lata Sawhney, Smt. Sangeeta Sawhney and Sh. Praveen Sawhney.
ITA No.216/2023 concerns Late Sh. B.L. Sawhney and Smt. Sneh Lata
Sawhney is arrayed as the respondent in the said appeal being the legal heir
of the deceased assessee, Sh. B.L. Sawhney.
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