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ITA 358/2015 & connected matters Page 1
HIGH COURT OF DELHI
HIGH COURT OF 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
SMT. DAYAWANTI THROUGH SMT. SUNITA GUPTA (LEGAL
HEIR) …………Appellant
VERSUS
COMMISSIONER OF INCOME TAX ……..Respondent
ITA 360/2015
ITA 361/2015
AJAY GUPTA ……Appellant
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.
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 2016:DHC:7231-DB
HON'BLE MS. JUSTICE DEEPA SHARMA 2016:DHC:7231-DB
ITA 358/2015 & connected matters Page 2
MR. JUSTICE S. RAVINDRA BHAT The appeals lack merit and are accordingly dismissed. For detailed decision, the
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 2016:DHC:7231-DB
S. RAVINDRA BHAT (JUDGE)
DEEPA SHARMA
(JUDGE)
OCTOBER 27, 2016 2016:DHC:7231-DB