Mrs.shanti Banerjee v. Dy.commissioner Of Income Tax

$~8, 9 *IN THE HIGH COURT OF DELHI AT NEW DELHI 8 +ITA 1213/2005 MRS.SHANTI BANERJEE ..... Appellant Through:Mr. Rajat Navit, Advocate. Versus DY.COMMISSIONER OF INCOME TAX ..... Respondent Through:Mr. Rahul Kaushik, Senior StandingCounsel for Income Tax Department. AND 9 +ITA 1214/2005 MRS.SHANTI BANERJEE ..... Appellant Through:Mr. Rajat Navit, Advocate. Versus DY.COMMISSIONER OF INCOME TAX ..... Respondent Through:Mr. Rahul Kaushik, Senior StandingCounsel for Income Tax Department. CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R%24.07.2017 1. These appeals were to be listed along with ITA 299/2003 which involvedthe same Appellant Assessee. However, in the order dated 19[th]December,2005 passed in the present case, that number of the appeal with which thisappeal has to be heard was wrongly noted as ‘ITA 299/2005’ instead of‘ITA 299/2003’. 2. By the order dated 17[th]November 2015, this court has answered the issue raised in ITA 299/2003 (which is the same as raised in the present appeals),in favour of the Assessee and against the Revenue. 3. Accordingly, the question framed by this Court on 19[th]December, 2005 inthe present appeal is answered in the negative i.e. in favour of the Assesseeand against the Revenue. 4. These appeals are, accordingly, allowed and the impugned order of theITAT is set aside. S.MURALIDHAR, J JULY 24, 2017j PRATHIBA M. SINGH, J