Ashish Bhatia,Delhi vs Ito, Ward-30(4), Delhi on 22 April, 2026
8. We find that almost an identical issue came up for consideration
before the Chandigarh Bench of the Tribunal in the case of ITO Vs.
Smt. Seema Bishnoi in ITA No.103/Chd/2018 dated 20.02.2019
wherein the Tribunal held as under :-