COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. CHETAN GUPTA

The appeal is dismissed but, in the facts and circumstances of the

reassess the income of the Respondent pursuant to such return.” On the facts of that case it was held that the Revenue had sufficiently discharged the onus by producing the affidavit of the process server. 35. Under Section 282

ACIT, CIRCLE-26(2), NEW DELHI vs. VIKRAM ELECTRIC EQUIPMENT P.LTD, NEW DELHI

The appeal of the Revenue is dismissed as\ninfructuous