Citation Codes Equivalent Citations citation codes Case Number IT Appeal No. 479 of 2005 (O&M) Judges Hon'ble Mr. Justice Ajay Kumar Mittal Hon'ble Mr. Justice Gurmeet Singh Sandhawalia See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income-Tax (Central), Ludhiana v. Paliwal Overseas Ltd. For orders, see ITA No.479 of 2005 (Commissioner of Income tax (Central) Ludhiana v. M/s Paliwal Overseas Limited).