Shri Mohammed Nadeer, Lucknow vs Deputy Commissioner Of Income Tax, ... on 28 February, 2019
7. 'Sijwali' (Supra) has been followed in 'Sh. Ashwani Kumar vs.
ITO', order dated 23.02.2016, passed by the ITAT, Amritsar (SMC), in
ITA No. 129(Asr)/2015, for A.Y. 2005-06 and in 'Krishna Kumar Tripathi
vs. ITO', order dated 31.7.2017, passed by the ITAT, Agra (SMC), in ITA
No. 87/Agra/2016, for A.Y. 2011-12.