COMMISSIONER OF INCOME TAX Vs. GOPAL SHARMA

JUDGEMENT

(1.) THE two respondent assessees in the matter, are the directors of the same company, being M/s Shiv Shakti Borewell (P) Ltd., and hence they are being decided by this common order.

(2.) THE appeals were admitted on different dates by framing the same substantial question of law, which reads as under : "Whether on the facts and in the circumstances of the case, the learned Tribunal is justified in law in deleting the addition in the hands of the director, the present assessee, made by the AO as undisclosed share capital money -

(3.) NOBODY has appeared on behalf of the assessee in either of the appeals, despite due service.