$~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/



ITA-44/14, W.P.(C)4590/13 & CM 8098/14 in ITA 1219/09                        Page 1