Pr. CIT v. Prem Pal Gandhi

401 ITR 253High Court2018#3195 most cited

What is Pr. CIT v. Prem Pal Gandhi authority for?

The case holds that a significant price escalation in shares, without plausible explanation tied to market practices, company fundamentals, or financials, may indicate the transaction is not genuine.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. Prem Pal Gandhi · 401 ITR 253 · bogus long term capital gain · penny stock · section 10(38) · price rigging · preponderance of probability · security market practices · company fundamentals

Sections most often in play

Section 10(38)Section 68Section 143(3)Section 147Section 1961Section 131Section 148Section 142(1)

Issues it is cited on

price riggingsection 101section 65b(4)closely held companybogus ltcgbogus long term capital gainpenny stocksection 10(38)preponderance of probabilityprincipal officersection 260entry operator

Judgments citing Pr. CIT v. Prem Pal Gandhi

Naz Shazia, Moradabad vs. ITO Ward 1(1), Moradabad

In the result, the appeal of the assessee is allowed

ITA 1831/DEL/2023[2014-15]Status: DisposedITAT Delhi18 Jan 2024AY 2014-15

Bench: Shri M. Balaganeshnaz Shazia, Vs. Ito, Anwar House, Ground Ward-1(1), Floor, Pandit Nagla Mini Moradabad Bye Pass Road, Moradabad Pan: Bbwps217R Assessee By : Shri V. K. Tulsian, Ca Revenue By: Shri Om Parkash, Sr. Dr Date Of Hearing 15/01/2024 Date Of Pronouncement 18/01/2024

For Appellant: Shri V. K. Tulsian, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 69A

…actions carried out in online platform of BSE were genuine or not. Hence the assessee‟s case before me stands on a better pedestal. 23. I find that the Hon‟ble Punjab & Haryana High Court in the case of PCIT (Central), Ludhiana vs Prem Pal Gandhi reported in 401 ITR 253 (P&H) in Para 4 & 5 of its order and the PCIT (Central), Ludhiana Vs. Hitesh Gandhi in ITA NO. 18 of Naz Shazia 2017 dated 16.02.2017 (P&H) in Para 5 & 6 of its order had rendered the similar decisions in favour of the assessee on identical facts and circumstances. 24. I find that the Hon‟ble Jharkhand High Court in the case of CIT vs Arun Kumar…

Sarika Bindal, New Delhi vs. ITO Ward - 5(4), New Delhi

In the result, appeal of assessee is allowed

ITA 1999/DEL/2020[2015-16]Status: DisposedITAT Delhi13 Dec 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasarika Bindal Vs. Ito 20/60, West Punjabi Bagh Ward – 5(4) New Delhi – 110 006 New Delhi Pan No. Aagpb 3973 P (Appellant) (Respondent)

Section 10(38)Section 133(6)Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sarika Bindal Vs. ITO 20/60, West Punjabi Bagh Ward – 5(4) New Delhi – 110 006 New Delhi PAN No. AAGPB 3973 P (APPELLANT) (RESPONDENT) Assessee by Shri Sandeep Sapra, Adv. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 18.09.2023 Date of Pronouncement: 13.12.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the assessee against the first appellate order of the learned Commissioner of Income Tax (Appe…

Sanjay Madanraj Shah, Mumbai vs. ACIT 32(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1502/MUM/2023[2015-2016]Status: DisposedITAT Mumbai14 Nov 2023AY 2015-2016

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy Ssanjay Madanrajshah, Acit – 32(3) 316, New Link Way Kautilya Bhavan, बनाम/ Estate, Near Chincholi Bkc Complex, Vs. Fire Brigade, Bandra (E), Malad (W), Mumbai-400051. Mumbai-400064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajcps1858H (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri. Prakash Jhunjhunwala.ARFor Respondent: Shri. Manoj kumar Sinha.DR
Section 68Section 69C

…ITA.No.1502/Mum/2023. Sanjay Madanraj Shah.Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER Sanjay MadanrajShah, ACIT – 32(3) 316, New Link Way Kautilya Bhavan, बनाम/ Estate, Near Chincholi BKC Complex, Vs. Fire Brigade, Bandra (E), Malad (W), Mumbai-400051. Mumbai-400064. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJCPS1858H (""थ" / Respondent) (अपीलाथ" /Appellant) Assessee by : Shri. Prakash Jhunjhunwala.AR Revenue by : Shri. Manoj kumar Sinha.DR सुनवाई की तारीख / Date of Hearing 08/09/2023 घोषणा की तारीख /Date of…

Sh.Gaurav Aggarwal, Gurdas Pur vs. Dy.Commissioner of Income Tax, Amritsar

In the result, the appeal of assessee in ITA No

ITA 35/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

…was made on basis of report of investigation department of revenue by treating the transaction as sham transaction. The ld. AR respectfully relied on the order of Hon’ble Jurisdictional High Court in the case of PCIT (Central) Ludhiana) vs Prem Lal Gandhi, 401 ITR 253 (P&H). The observation is reproduced as below. “4. The issue in short is this: The assessee purchased shares of a company during the assessment year 2006-2007 at Rs. 11/- and sold the same in the assessment year 2008-2009 at Rs. 400/- per share. In the above case, namely, Hitesh Gandhi (supra) also the assessee had purchased and sold the shares…

Smt. Deepti Aggarwal, Gurdas Pur vs. Dy Commissioner of Income Tax, Amritsar

In the result, the appeal of assessee in ITA No

ITA 34/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

…was made on basis of report of investigation department of revenue by treating the transaction as sham transaction. The ld. AR respectfully relied on the order of Hon’ble Jurisdictional High Court in the case of PCIT (Central) Ludhiana) vs Prem Lal Gandhi, 401 ITR 253 (P&H). The observation is reproduced as below. “4. The issue in short is this: The assessee purchased shares of a company during the assessment year 2006-2007 at Rs. 11/- and sold the same in the assessment year 2008-2009 at Rs. 400/- per share. In the above case, namely, Hitesh Gandhi (supra) also the assessee had purchased and sold the shares…

Sh. Raman Kumar Aggarwal, Gurdas Pur vs. Dy. Commissioner of Income Tax, Amritsar

In the result, the appeal of assessee in ITA No

ITA 33/ASR/2019[2015-16]Status: DisposedITAT Amritsar13 Sept 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

…was made on basis of report of investigation department of revenue by treating the transaction as sham transaction. The ld. AR respectfully relied on the order of Hon’ble Jurisdictional High Court in the case of PCIT (Central) Ludhiana) vs Prem Lal Gandhi, 401 ITR 253 (P&H). The observation is reproduced as below. “4. The issue in short is this: The assessee purchased shares of a company during the assessment year 2006-2007 at Rs. 11/- and sold the same in the assessment year 2008-2009 at Rs. 400/- per share. In the above case, namely, Hitesh Gandhi (supra) also the assessee had purchased and sold the shares…

M/S Raman Kumar Aggarwal, Gurdaspur vs. Dy. Commissioner .of. Income. Tax, Amritsar

In the result, the appeal of assessee in ITA No

ITA 32/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

…was made on basis of report of investigation department of revenue by treating the transaction as sham transaction. The ld. AR respectfully relied on the order of Hon’ble Jurisdictional High Court in the case of PCIT (Central) Ludhiana) vs Prem Lal Gandhi, 401 ITR 253 (P&H). The observation is reproduced as below. “4. The issue in short is this: The assessee purchased shares of a company during the assessment year 2006-2007 at Rs. 11/- and sold the same in the assessment year 2008-2009 at Rs. 400/- per share. In the above case, namely, Hitesh Gandhi (supra) also the assessee had purchased and sold the shares…

Mrs Sunita Shyam Malpani, Mumbai vs. Income Tax Officer, Ward 25(1)(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 344/MUM/2023[2010-2011]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-2011

Bench: Shri Pavan Kumar Gadalesunita Shyam Malpani, Vs. Ito 25(1)(3), 701,Plot No.117, Room No.703, Karanapartment, Kautilyabhavan, Lokhandwalacomplex, Bandra Bkc, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.Pan/Gir No.Acppm8552J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10Section 143Section 144ASection 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sunita Shyam Malpani, Vs. ITO 25(1)(3), 701,Plot No.117, Room No.703, KaranApartment, KautilyaBhavan, LokhandwalaComplex, Bandra BKC, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.PAN/GIR No.ACPPM8552J (अपीलाथ"/Applicant) (""यथ"/Respondent) Applicant by Mr.Ajay Singh.AR Respondent by Mr.RajendraChandekar.DR सुनवाई क" तार"ख/Date of Hearing 02.05.2023 घोषणा क" तार"ख/Date of Pronouncement 24.07 .2023 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of…

DCIT, CC- 7 (4), Mumbai vs. Sawankumar T. Jajoo, Mumbai

Appeal is allowed

ITA 6489/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledy. Cit, Cc-7(4) Vs. Shri Sawankumar T Room No. 659, 501, Salar Gokul Chsl Aayakar Bhavan, Salasar Bhoomi, Opp Mk Road, Maxus Mall, Temba Mumbai – 400020. Road, Bhayander (W) Mumbai – 401101. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adcpj2044G Appellant .. Respondent Appellant By : Ms.Richa Gulati.Dr Respondent By : Mr.Gaurav Bansal.Ar Date Of Hearing 23.12.2022 Date Of Pronouncement 13.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed An Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)- 49, Mumbai Passed U/S 143(3) R.W.S 153A & 250 Of The Act. The Revenue Has Raised The Fallowing Grounds Of Appeal.

For Appellant: Ms.Richa Gulati.DRFor Respondent: Mr.Gaurav Bansal.AR
Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Dy. CIT, CC-7(4) Vs. Shri Sawankumar T Room No. 659, 501, Salar Gokul CHSL Aayakar Bhavan, Salasar Bhoomi, Opp MK Road, Maxus Mall, Temba Mumbai – 400020. Road, Bhayander (W) Mumbai – 401101. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADCPJ2044G Appellant .. Respondent Appellant by : Ms.Richa Gulati.DR Respondent by : Mr.Gaurav Bansal.AR Date of Hearing 23.12.2022 Date of Pronouncement 13.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed an a…

Karishma Ajay Agarwal, Mumbai vs. Income Tax Officer, Mumbai

In the result the appeal filed by the assessee is allowed

ITA 2586/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shir Pavan Kumar Gadalekarishma Ajay Agarwal Vs. Ito, Ward – 21(2)(1) 218A/219, Shah Nahar Aayakar Bhavan, Industrial Estate, Bk M.K.Road, Kher Marg, Mumbai-400020 Lower Parel, Mumbai-400013 Pan/Gir No. : Agapa3857D Appellant .. Respondent Appellant By : Shri Prakash Jhunjhunwala.Ar Respondent By : Shri Tejinder Pal Singhanand.Dr Date Of Hearing 15.12.2022 Date Of Pronouncement 02.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Prakash Jhunjhunwala.ARFor Respondent: Shri Tejinder Pal SinghAnand.DR
Section 10(38)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Karishma Ajay Agarwal Vs. ITO, Ward – 21(2)(1) 218A/219, Shah Nahar Aayakar Bhavan, Industrial Estate, BK M.K.Road, Kher Marg, Mumbai-400020 Lower Parel, Mumbai-400013 PAN/GIR No. : AGAPA3857D Appellant .. Respondent Appellant by : Shri Prakash Jhunjhunwala.AR Respondent by : Shri Tejinder Pal SinghAnand.DR Date of Hearing 15.12.2022 Date of Pronouncement 02.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order o…

Sanjay Kaul, New Delhi vs. ITO, Ward-24(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1593/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Jan 2020AY 2015-16

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2015-16

Section 115BSection 143(2)Section 143(3)Section 68Section 69CSection 70

…at Calcutta Calcutta Loss Investments (Date: 26-08-2008) (Share trading loss) 7. Unexplain ed Ms. ITAT MUMBAI credit u/s 68 KantabenBhogil - ITAT MUMBAI alKubadia vs ITO- (A.Y. 2014-15) 21(2)(1) (Date: 10-07-2019) 17 8. Exemption of Pr. CIT (Central) (2018) 401 ITR 253 Punjab and Haryana LTCG in Ludhiana vs Prem Pal (P&H); ITA No. 95 of 2017 High Court alleged Gandhi (O&M) penny stocks (Date: 18-01-2018) u/s 10(38)Exe mption of 9. Exemption of Prakash Chand ITAT Kolkatta LTCG in Bhutoria vs ITO, Ward- (A.Y. 2014-15) alleged 35(1) (27-06-2018) penny stocks u/s 10(38) 10. Denial of Sunita Jain vs ITO, ITA No. 501…

Rashmi Maheshwari, Ghaziabad vs. ITO, Ward-58(3), New Delhi

In the result, the Appeal of the assessee stands allowed

ITA 4424/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri H.S. Sidhu

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri SL Anuragi, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA No. 4424/DEL/2018 [Assessment Year: 2014-15] RASHMI MAHESHWARI Vs. L.T.O, WARD 58(3) C/O RAMAKANT MAHESHWARI NEW DELHI & CO., CAs, A-76, Sector-71, Noida - 201 301 (PAN: AKWPM8464E) [Appellant] Assessee by : Shri Akhilesh Kumar, Adv. Revenue by : Shri SL Anuragi, Sr. DR. ORDER This appeal by the assessee is preferred against the order of the Ld. Commissioner of Income Tax [Appeals]-19, New Delhi dated 06.4.2018 pertaining to assessment year 2014-15. 2. Brief facts of the case are that assessee h…

Nitasha Gupta, Gurgaon vs. ITO, Ward- 3(1), Gurgaon

ITA 2826/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Nov 2018AY 2014-15

Bench: Sh. H.S. Sidhuassessment Year: 2014-15

Section 10(38)Section 115BSection 127Section 132(4)Section 133ASection 143(2)Section 68

…ience, the relevant paragraphs of the findings of the Hon’ble High Courts as well as Tribunal on the issue in dispute are reproduced as under:- 1. The Hon’ble Punjab and Haryana High Court in the case of PREM PAL GANDHI [ITA- 95-2017 (O&M)] dated 18.01.2018 (401 ITR 253) at vide Page 3 Para 4 held as under: “….. The Assessing Officer in both the cases added the appreciation to the assessee’s’ income on the suspicion that these were fictitious transactions and that the appreciation actually represented the assessee’s’ income from undisclosed sources. In ITA-18-2017 also the CIT (Appeals) and the Tribunal held th…

Manoj Kumar Gupta, Gurgaon vs. ITO, Ward- 2(4), Gurgaon

ITA 2825/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Nov 2018AY 2014-15

Bench: Sh. H.S. Sidhuassessment Year: 2014-15

Section 10(38)Section 115BSection 127Section 132(4)Section 133ASection 143(2)Section 68

…ience, the relevant paragraphs of the findings of the Hon’ble High Courts as well as Tribunal on the issue in dispute are reproduced as under:- 1. The Hon’ble Punjab and Haryana High Court in the case of PREM PAL GANDHI [ITA- 95-2017 (O&M)] dated 18.01.2018 (401 ITR 253) at vide Page 3 Para 4 held as under: “….. The Assessing Officer in both the cases added the appreciation to the assessee’s’ income on the suspicion that these were fictitious transactions and that the appreciation actually represented the assessee’s’ income from undisclosed sources. In ITA-18-2017 also the CIT (Appeals) and the Tribunal held th…

Ajay Kumar Rastogi, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, all the four appeals of the assessee are allowed

ITA 2132/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Oct 2018AY 2015-16

Bench: Shri Amit Shukla

For Appellant: Shri Sandeep Sapra, Adv. & ShriFor Respondent: Shri C.P. Singh, Sr.DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.2128/Del/2018 Assessment Years: 2015-16 M/s. Amit Rastogi HUF, v. ITO, Ward-1(1), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AAJHA 8051L (Appellant) (Respondent) I.T.As. No.2129/Del/2018 Assessment Years: 2015-16 Shilpa Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AJCPR 8711Q (Appellant) (Respondent) I.T.As. No.2131/Del/2018 Assessment Years: 2015-16 Sadhana Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AGQPR 3117F (Appellant)…

Sadhana Rastogi, Meerut vs. ITO, Ward- 2(3), Meerut

In the result, all the four appeals of the assessee are allowed

ITA 2131/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Oct 2018AY 2015-16

Bench: Shri Amit Shukla

For Appellant: Shri Sandeep Sapra, Adv. & ShriFor Respondent: Shri C.P. Singh, Sr.DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.2128/Del/2018 Assessment Years: 2015-16 M/s. Amit Rastogi HUF, v. ITO, Ward-1(1), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AAJHA 8051L (Appellant) (Respondent) I.T.As. No.2129/Del/2018 Assessment Years: 2015-16 Shilpa Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AJCPR 8711Q (Appellant) (Respondent) I.T.As. No.2131/Del/2018 Assessment Years: 2015-16 Sadhana Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AGQPR 3117F (Appellant)…

Shilpa Rastogi, Meerut vs. ITO, Ward- 2(3), Meerut

In the result, all the four appeals of the assessee are allowed

ITA 2129/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Oct 2018AY 2015-16

Bench: Shri Amit Shukla

For Appellant: Shri Sandeep Sapra, Adv. & ShriFor Respondent: Shri C.P. Singh, Sr.DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.2128/Del/2018 Assessment Years: 2015-16 M/s. Amit Rastogi HUF, v. ITO, Ward-1(1), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AAJHA 8051L (Appellant) (Respondent) I.T.As. No.2129/Del/2018 Assessment Years: 2015-16 Shilpa Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AJCPR 8711Q (Appellant) (Respondent) I.T.As. No.2131/Del/2018 Assessment Years: 2015-16 Sadhana Rastogi, v. ITO, Ward-2(3), A-121, Defence Colony, Meerut. Meerut. TAN/PAN: AGQPR 3117F (Appellant)…