Acit, Range-1, Lucknow vs Motor Fab Sales Pvt. Ltd., Lucknow on 30 June, 2025
14 Anil Champalal Jain vs. ITO in ITA No.
ITA No.351 & 431/LKW/2020 Page 11 of 29
213/Mum/2024, order dated 09.07.2024, ITAT,
Mumbai.