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*     IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    Date of Decision: 13.11.2017
+     ITA 967/2017
      THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-1
                                       ..... Appellant
                    versus
      SUNDEEP GUPTA                                 ..... Respondent
And connected matter:
+     ITA 968/2017
      Present:    Mr. Ruchir Bhatia with Mr. Puneet Rai &
                  Mr. Gaurav Khetarpal, Advs. for appellant.
                  Mr. Ved Jain with Ms. Rano Jain, Mr. Pranjal
                  Srivastava & Ms. Devina Sharma, Advs. for
                  respondent.






      CORAM:
      HON'BLE MR. JUSTICE S. RAVINDRA BHAT
      HON'BLE MR. JUSTICE SANJEEV SACHDEVA
S. RAVINDRA BHAT, J.(ORAL)
      The appeals are dismissed. For detailed judgment, the decision
in ITA No.967/2017 dated 13.11.2017 may be referred to.



                                    S. RAVINDRA BHAT, J



                                    SANJEEV SACHDEVA, J
NOVEMBER 13, 2017/kks