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

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

revision jurisdiction u/s 263 of the Act in the facts and circumstances of the instant case. Page 3 of 10 ITA No.2187/Del/2018 & Sanjay Kumar & Dariyav Singh vs. Pr.CIT 4. We have heard the rival submissions and perused the materials available on record. With the consent of both the parties, the facts pertaining to Sh. Sanjay Kumar in ITA No.2187/Del/2018