2014 (12) TMI 1211

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....th Mr. Sachin Bhardwaj, Advocate for the respondent JUDGEMENT Rajive Bhalla, J. By way of this order, we shall dispose of ITA No. 99 of 2013 (Commissioner of Income Tax (Central), Ludhiana Vs. Sh. Vijay Parkash Maheshwari), ITA No. 128 of 2013 (Commissioner of Income Tax (Central), Jalandhar Vs. Sh. Ravinder Kumar Maheshwari) and ITA No. 204 of 2013 (Commissioner of Income Tax (Central), Lud....

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....P&H)? iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing that if any addition is sustained in the hands of the assessee, the same should be offset with the surrender in the firm in which the assessee is a partner to the extent of his share? iv) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in d....