These are the two appeals filed by the family members of one family having identical facts, for same Assessment years against the order passed u/s 263 of The Income Tax Act [hereinafter referred to as “the Act‟] on 30 March 2020 by THE PRINCIPAL COMMISSIONER OF INCOME TAX – 16, New Delhi [hereinafter referred to the „CIT‟] therefore those are heard together and disposed of by this common order.
2. ITA number 1205/Del/2020 is filed by Mr. Gunjan Garg [hereinafter referred to as the “Assessee” or “Appellant” ] against the order of the ld Pr. CIT 16, New Delhi dated 30.03.2020 for the AY 2015-16 u/s 263 of The Act.
3. Similarly ITA number 1206/del/2020 is filed by Mr Mukesh Garg against the order of the learned Principal Commissioner Of Income Tax – 16, New Delhi passed u/s 263 of The Act on 30th of March 2020.
4. Identical grounds of appeal have been raised in both these above appeals as Under:-
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