Smt. Dayawanti Through Smt. Sunita Gupta (Legal Heir) v. Commissioner Of Income Tax

* 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

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