NIRMAL UPPAL,FARIDABAD vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI
Appeal is allowed
ITA 1955/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17
Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P
Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C
…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…