IN THE ITAT, DELHI BENCH

H.S. SIDHU, J.M.

Meena Nayyar v. ITO

I.T.A. No. 4788/Del/2019

19 March, 2020

In favour of assessee.

Assessee by: Ved Jain, Advocate

Revenue by: C.P. Singh, Sr. D.R.

This appeal filed by the assessee against the order of the learned Commissioner (Appeals)-34, New Delhi dated 26-4-2019 pertaining to assessment year 2009-10 and raised as many as 08 grounds on legal issue as well as on merit. However, learned Counsel for the assessee has only argued the ground no. 7 on the merit and not argued the grounds on the legal issues no. 1 to 6, hence, the same are dismissed as such. Ground No. 8 is general in nature, hence, do not require adjudication. For the sake of convenience, the sole ground no. 7 argued by the learned Counsel for the assessee is reproduced as under--