INCOME TAX OFFICER Vs. JANAK RAJ

JUDGEMENT

(1.) THESE are Department's appeals, for the assessment years 2009 -10 & 2010 -11 against the separate orders of CIT(A), Bathinda, each dated 04.12.2013.

(2.) IN ITA No.144(Asr)/2014, the Revenue has raised the following grounds of appeal:

(3.) THE Ld. CIT(A) deleted the addition following the decision of the Hon'ble Punjab & Haryana High Court, in the case of 'CIT vs. Om Overseas', reported in : 315 ITR 185 (P&H) and the order of the Ld. CIT(A), in the case of 'Sh. Harpreet Singh Gulati, Prop. M/s. Akash Enterprises, Ferozepur City', which order was also passed by the same CIT(A).