DIPANKAR MOHAN GHOSH,NEW DELHI vs. ITO, WARD-1(3)(2) INT. TAX., NEW DELHI

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

282A of the Act has no legal validity and cannot be said to be in substance and effect an Order" in conformity with or according to the intent and purpose of the Act. b) That the impugned order passed without appreciating or considering the Orders of the Hon'ble High Court of Delhi pursuant to Departmental appeal against order

DIPANKAR MOHAN GHOSH,NEW DELHI vs. CIT-1, NEW DELHI

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