24. Therefore, in view of the findings of the Hon'ble Delhi High
Court in the decision cited supra, we do not find any merits in the
aforesaid submission of the learned DR, and the reliance placed
by the learned DR upon the decision of the SMC Bench of the
Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No.
1995/Pun./2024, dated 04/12/2024 is also of no relevance.
24. Therefore, in view of the findings of the Hon'ble Delhi High
Court in the decision cited supra, we do not find any merits in the
aforesaid submission of the learned DR, and the reliance placed
by the learned DR upon the decision of the SMC Bench of the
Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No.
1995/Pun./2024, dated 04/12/2024 is also of no relevance.
24. Therefore, in view of the findings of the Hon'ble Delhi High Court in the
decision cited supra, we do not find any merits in the aforesaid submission of the
learned DR, and the reliance placed by the learned DR upon the decision of the
SMC Bench of the Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No.
1995/Pun./2024, dated 04/12/2024 is also of no relevance.