ITA-44/14, W.P.(C)4590/13 & CM 8098/14 in ITA 1219/09 Page 1 $~2, 3 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 08.05.2014 + ITA 44/2014, CM APPL.1949/2014 NARESH KUMAR VERMA ..... Appellant versus COMMISSIONER OF INCOME TAX DELHI-XII ..... Respondent W.P. (C) 4590/2013, CM APPL.10531/2013 NARESH KUMAR VERMA ..... Petitioner versus DY. COMMISSIONER OF INCOME TAX, CIRCLE 35(1) ..... Respondent CM APPL.8098/2014 IN ITA 1219/2009 NARESH KUMAR VERMA ..... Appellant versus DCIT CIRCLE 35(1) ..... Respondent Appearance: Mr. S. Krishnan, Advocate for appellant in all cases. Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Nitin Gulati, Jr. Standing Counsel on behalf of Revenue. Mr. Kamal Sawhney, Sr. Standing Counsel on behalf of Revenue. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE VIBHU BAKHRU MR. JUSTICE S.RAVINDRA BHAT (OPEN COURT) For detailed judgment, please refer to judgment of even date passed in ITA 1004/2011. S. RAVINDRA BHAT, J VIBHU BAKHRU, J MAY 08, 2014/vks/