ANURAG MITTAL ,FIROZABAD vs. DCIT CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

II, Agra for the assessment year 2012-13 & 2013-14. 2. Since common issues are involved in both these appeals, therefore, these appeals were heard together and are being disposed of by way of this consolidated order for the sake of consistency in view and convenience of parties. 3. We, therefore, take up ITA No.135/Agra/2018

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed