GUNJAN GARG,DELHI vs. PR. CIT-16, NEW DELHI
Appeal of the assessee is allowed considering the above two aspects and keeping the other aspects open
ITA 1205/DEL/2020[2015-16]Status: DisposedITAT Delhi09 Nov 2020AY 2015-16
Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Gunjan Garg, Vs. Pr. Cit-16, C/O. Raj Kumar & Associates Ca, Room No. 101, Drum Shape L-7A(Lgf) South Exten. Part-Ii, New Building, New Delhi Delhi Pan: Aagpg5718B (Appellant) (Respondent) Mukesh Garg, Vs. Pr. Cit-16, C/O. Raj Kumar & Associates Ca, Room No. 101, Drum Shape L-7A(Lgf) South Exten. Part-Ii, New Building, New Delhi Delhi Pan: Aaapg2585Q (Appellant) (Respondent)
For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms. Suniita Singh, CIT DR
Section 111Section 143Section 143(3)Section 245FSection 263Section 54B
245C (1) of the income tax act 1961 on 05/12/2019. The assessee made an application for assessment year 2013 – 14,
2014 – 15, 2015 – 16, 2017 – 18, 2018 – 19 and assessment year 2019 – 20. He referred to the provisions of Section 263 (3) of the act and stated that the authorities mentioned in that Section do not mention the Income
