VISHAL KASHYAP,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI
In the result, all the 03 appeals of the assessees are partly allowed
ITA 8221/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15
Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)
For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C
1
Act, 1961 (in short the “Act”) invoking deeming provisions of section 68 of the Act,
hence, the same were heard together and are being disposed of by this common
order for the sake of convenience, by dealing with the facts of ITA No.
8218/Del/2018 (AY 2014-15) in case of Smt. Kamlesh Rani, which will apply
mutatis mutandis
