Amita Mukesh Mody, , Ahmedabad vs Assessee on 5 February, 2016 Hon'ble Punjab & Haryana High Court in Arunkumar Goyal vs. CIT (2012) 28 taxmann.com 248 (P & H) has held as under :- Income Tax Appellate Tribunal - Ahmedabad Cites 18 - Cited by 0 - Full Document