Sunil Miglani, Ghaziabad vs Dcit, Ghaziabad on 2 March, 2020
HC)
Besides this, the Ld. AR also submitted that in case of assessee's wife,
the issue has been decided in favour of the wife by the Tribunal in ITA No.
2235/Del/2016 order dated 18.11.2019 (Anit Miglani vs. ITO). Thus, the Ld.
AR submitted that the issue is squarely covered in favour of the assessee.