ACIT, Central Circle- 16, New Delhi vs. Kamlesh Kumar Rathi, New Delhi
In the result, both the appeals are dismissed
ITA 823/DEL/2018[2014-15]Status: DisposedITAT Delhi16 May 2023AY 2014-15
Bench: Shri Saktijit Dey & Shri M. Balaganesh
For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri J.S. Minhas, CIT/DR
Section 132Section 132(4)Section 153ASection 2(14)Section 68
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 822 & 823/Del/2018 Assessment Years: 2013-14 & 2014-15 ACIT, Central Circle-16, Versus Kamlesh Kumar Rathi, New Delhi. 6, Sadhna Enclave, Malviya Nagar, New Delhi. PAN: AFFPR5799K (Appellant) (Respondent) Revenue by : Shri J.S. Minhas, CIT/DR Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Deepesh Garg, Advocate Date of hearing : 03.05.2023 Date of pronouncement : 16.05.2023 ORDER PER SAKTIJIT DEY, J.M.: These are appeals by the Revenue against two separ…