M/S Oasis Laboratories Pvt. Ltd., Sp-2, ... vs Cpc, Bengaluru/ Ito, Ward-2(3), ... on 28 June, 2022
10. We have heard both the parties, perused the material
available on record and also gone through the judgement placed
on record. The ld. AR of the assessee has relied upon the
judgment co-ordinate bench of this tribunal in the case of Smt.
Parmeshwari Devi Vs. CPC, Bengaluru ITA No.216/JP/2021
order dt. 28.02.2022 (PB 26-34) where at Para 7 & 8 it was held
as under:-