Bench: Shri Kuldip Singh & Shri Prashant Maharishi
4. The submission of the appellant was carefully considered. The order of the Hon’ble ITAT, New Delhi in the case of the main person, Sh Sanjay Kumar Garg, ( SKG for short) was also perused carefully. The Hon'ble ITAT pronounced its verdict on this issue in the connected case of Sh S.K.G. mentioned supra in the following terms