M/S Oasis Laboratories Pvt. Ltd., Sp-2, ... vs Cpc, Bengaluru/ Ito, Ward-2(3), ... on 28 June, 2022
In view of the above
observation, we had drawn strength from the decision of the Hon'ble
Supreme Court in case of Nagaraj & Others Vs. State of Karnataka &
Another 4 SCC 595, therefore, keeping in view the above observation,
we set aside the order of the ld. CIT(A) by holding that the ld. CIT(A)
20 ITA No. 160/JP/2022
M/s Oasis Laboratories Pvt. Ltd. vs. CPC, Bengaluru/ITO, Ward-2(3), Jaipur
ought to have decided the appeal on merits instead of adopting a hyper
technical view.