Principal Commissioner Of Income Tax (Central)-1 v. Manoj Hora,

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 27.11.2017 + ITA 1045/2017 & CM No.42537/2017 PRINCIPAL CORNMISSIONER OF INCOME TAX (CENTRAL)-1 ..... Appellant versus MANOJ HORA ..... Respondent And connected matters:

+ ITA 1046/2017 & CM No.42538/2017 + ITA 1047/2017 & CM No.42539/2017 + ITA 1048/2017

Present:

Mr. Sanjay Kumar, Jr. Standing Counsel with Mr. Rahul Chaudhary, Sr. Standing Counsel for appellant.

Dr. Shashwat Bajpai with Mr. Sharad Agarwal, 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.1045/2017 dated 27.11.2017 may be referred to.

S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J NOVEMBER 27, 2017/kks