ANKUSH SALUJA,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5, NEW DELHI

ITA 3416/DEL/2026Status: DisposedITAT Delhi30 July 2026AY 2020-215 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. NAVEEN CHANDRA

For Appellant: Shri Tushar, Adv
For Respondent: Shri Zafarul Haque Tanweer, CIT-D.R
Hearing: 30.07.2026Pronounced: 30.07.2026

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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