The case involves Devidayal Aluminium Industries Pvt. Ltd. as the appellant and the DCIT, Circle-1, Ghaziabad as the respondent, concerning the assessment years 2007-08, 2009-10, and 2011-12. The appellant was represented by Shri Raj Kumar and Shri J.P. Sharma, both Chartered Accountants, while the respondent was represented by Shri Subhra Jyoti Chakraborty, CIT-DR. During the proceedings, the counsel for the appellant decided to withdraw all three captioned Cross Objections, leading to their dismissal by the tribunal.
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