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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the assessee as well as by the Revenue against the orders ld. CIT(A)-3, Gurgaon dated 09.03.2018.
, 4401 & 4402/Del/2018 2 Rajnish & Ratna Talwar 2. Since, the issues involved in all these appeals are identical, they were heard together and being adjudicated by a common order.
The addition has been made in the hands of the assessee on protective basis. The substantive addition has been made in the case of Sh. Arun Duggal. The substantive addition made in the case of Sh. Arun Duggal has been dealt by the Co-ordinate Bench of ITAT on substantive basis. Hence, the appeals of the Revenue wherein the addition made on protective basis was deleted by the ld. CIT(A) are liable to be dismissed. As the appeals of the Revenue stands dismissed, the appeal of the assessee is being dismissed as infructuous.
In the result, the appeals of the Revenue are dismissed and that of the assessee is also dismissed. Order Pronounced in the Open Court on 07/07/2022.