Commissioner Of Income Tax Through Mr. Ruchir Bhatia, Adv v. Rakesh Gupta

$~R-19 to R-23 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 604/2005 COMMISSIONER OF INCOME TAX Through Mr. Ruchir Bhatia, Adv. versus ..... Appellant RAKESH GUPTA ..... Respondent Through None AND + ITA 605/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through versus Mr. Deepak Anand, Adv. RAKESH GUPTA ..... Respondent Through None AND + ITA 607/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through gMr. Deepak Anand, Adv. versus versus AMITA GUPTA ..... Respondent Through None AND + ITA 608/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv. Adv. versus AMITA GUPTA ..... Respondent Through None AND + ITA 610/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv. versus AMITA GUPTA ..... Respondent Through None CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 17.01.2018 It is accepted by counsel for the revenue that the tax effect in these three appeals is less than Rs.20 lakhs. We also notice that by the impugned order passed by the Income Tax Appellate Tribunal dated 13.12.2004, the matter was remanded to the assessing officer for fresh adjudication. In view of the aforesaid position, we refuse to answer the question of law. Accordingly, the appeals are disposed of. We clarify that we have not commented on merit. SANJIV KHANNA, J JANUARY 17, 2018/B CHANDER SHEKHAR, J