COMMISSIONER OF INCOME TAX Vs. H

JUDGEMENT

(1.) Heard Sri Krishna Agarwal and Sri Subham Agarwal learned standing counsel and Sri Abhinav Mehrotra learned counsel for the assessee.

(2.) As the controversy involved in these appeals is identical, the same is being decided by the common judgment and order treating the Income Tax Appeal no.240 of 2013 as the leading case.The Income Tax Appeal no.233 of 2013 which was directed to be listed with the leading case by the order of this court dated 22017, is de-linked and the same shall be listed in due course.

(3.) The leading Income Tax Appeal no.240 of 2013 has been filed by the State for the assessment year 2009-10.On 4.9.2013 this court has admitted the appeal on the following question of law: