SURENDER KUMAR,NEW DELHI vs. ITO, WARD-39(2), NEW DELHI
In the result, the appeal of the assessee is partly allowed
ITA 8219/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15
Bench: Shri H.S. Sidhuay: 2014-15 Surender Kumar, Vs. Ito, Ward 39(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)
For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69A
246A and
section 254 of the Act which empowers complete review on facts and law by CIT(A)
and ITAT unlike high court who can only admit appeals u/s 260A on substantial
question of law.
5. On the contrary, Ld. DR has argued that no where assessee has been able to
establish his/her case successfully and merely taking shield