* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 02.09.2016
Pronounced on: 27.10.2016
+ ITA 358/2015
+ ITA 359/2015
+ ITA 565/2015
+ ITA 566/2015
SMT. DAYAWANTI THROUGH SMT. SUNITA GUPTA (LEGAL
HEIR) ............Appellant
Versus
COMMISSIONER OF INCOME TAX ........Respondent
+ ITA 360/2015
+ ITA 361/2015
AJAY GUPTA ......Appellant
Versus
COMMISSIONER OF INCOME TAX ........Respondent
Through: Sh. Salil Kapoor, Ms. Ananya Kapoor,
Sh. Sumit Lal Chandani and Sh. Sanat Kapoor,
Advocates, for the appellants
Sh. Dileep Shivpuri, Sr. Standing Counsel with Sh.
Sanjay Kumar, Jr. Standing Counsel, for revenue,
in ITA 357/2015, 358/2015, 359/2015, 565/2015 &
566/2015.
Sh. Anup Kumar Kesari, for Sh. Rahul Chaudhary,
Sr. Standing Counsel, for revenue in ITA 360/2015
& 361/2015.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MS. JUSTICE DEEPA SHARMA
ITA 358/2015 & connected matters Page 1
MR. JUSTICE S. RAVINDRA BHAT
%
The appeals lack merit and are accordingly dismissed. For detailed
decision, the judgment dated 27.10.2016 in ITA 357/2015 may be referred
to.
S. RAVINDRA BHAT
(JUDGE)
DEEPA SHARMA
(JUDGE)
OCTOBER 27, 2016
ITA 358/2015 & connected matters Page 2
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