SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX
The appeal is allowed in the above terms
ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A
253. Appeals to the Appellate Tribunal.
(1) xxxx
(2) xxxx
(3) xxxx
(4) The Assessing Officer or the assessee, as the case may be, on
receipt of notice that an appeal against the order of the
Commissioner (Appeals), has been preferred under sub-section
(1) or sub-section (2) by the other party, may, notwithstanding
that
