VINOD KUMAR SALUJA,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SH. SATBEER SINGH GODARA & SH. NAVEEN CHANDRA
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :
These two captioned appeals have been filed by the different assessee against the same order of the learned Commissioner of Income Tax (Appeals)-24, New Delhi [‘CIT(A)’ in short] dated
ITA Nos. 3415 & 3416/DEL/2026 [A.Y 2020-21] 13.01.2026 arising from the separate assessment order dated 25.03.2024 passed by Assessing Officer, DCIT, Central Circle-5, New Delhi (hereinafter referred as ‘the AO’) under section 147 of Income Tax Act, 1961 (hereinafter referred as ‘the Act’) and assessment order dated 3
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