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2006 (3) TMI 753 - AT - Income Tax
Extract:
.......the rival contentions were also similar, so, our findings given in the case of Shri Avinash Chander in ITA No. 38/Chandi/99 and C.O. 18/Chandi/99 shall apply mutatis mutandis in the case of Shri Rakesh Kumar in ITA No. 37/Chandi/99 and C.O. 17/Chandi/99. 13. In the result, appeals of the department as well as the COs of the assessees are dismissed.