$~43 & 45 to 53

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

43

+

ITA 358/2022 & CM APPL. 42277/2022

PR. COMMISSIONER OF INCOME TAX

(CENTRAL)-2

..... Appellant

Through:

Mr.

Sanjay

Kumar,

Sr.

Standing

Counsel for Revenue with Ms. Easha

Kadian, Advocate.

versus

M/S JPM TOOLS LTD.

..... Respondent

Through:

Mr. Salil Aggarwal, Sr. Advocate

with Mr. Madhur Aggarwal & Mr.

Mahir Aggarwal, Advocates.

45

+

ITA 360/2022 & CM APPL. 42279/2022

PR. COMMISSIONER OF INCOME TAX

(CENTRAL)-2

..... Appellant

Through:

Mr.

Sanjay

Kumar,

Sr.

Standing

Counsel for Revenue with Ms. Easha

Kadian, Advocate.

versus

M/S JAY FE CYLINDER LTD.

..... Respondent

Through:

Mr. Salil Aggarwal, Sr. Advocate

with Mr. Madhur Aggarwal & Mr.

Mahir Aggarwal, Advocates.

2022:DHC:3926-DB

46

+

ITA 361/2022 & CM APPL. 42280/2022

PR. COMMISSIONER OF INCOME TAX

(CENTRAL)-2

..... Appellant

Through:

Mr.

Sanjay

Kumar,

Sr.

Standing

Counsel for Revenue with Ms. Easha

Kadian, Advocate.

versus

M/S JAY IRON AND STEEL LTD.

..... Respondent

Through:

Mr. Salil Aggarwal, Sr. Advocate

with Mr. Madhur Aggarwal & Mr.

Mahir Aggarwal, Advocates.

47

+

ITA 362/2022 & CM APPL. 42281/2022

PR. COMMISSIONER OF INCOME TAX

(CENTRAL)-2

..... Appellant

T