Gunjan Garg, C/o. Raj Kumar & Associates CA, L-7A(LGF) South Exten. Part-II, New Delhi Vs. Pr. CIT-16, Room No. 101, Drum Shape Building, New Delhi
November, 10th 2020
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:-