Dcit,1(1), Raipur (Cg) vs Smt Vimlesh Kumar Singh, Raipur (Cg) on 15 January, 2018
7. Finally, the assessee has contended that the issue is covered by
the decisions of Hon'ble Jurisdictional Tribunal in the case of ACIT-1(1) vs
Vrindra Kumar Agrawal in ITA No.19/BLPR/2011 (A.Yr.2005-06) dated
08.02.2012, ACIT vs Smt. Lata Agrawal ITA No.466/Nag/08, ACIT vs
Vishnu Kumar Agrawal ITA No.427/Nag/08.