FIT FOR PUBLICATION SD/- SD/- A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH.BHAVNESH SAINI, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER ITA NO.1020/DEL/2014 [ASSESSMENT YEAR: 2007-08] C.O.NO.-299/DEL/2014 [IN ITA NO.1020/DEL/2014] [ASSESSMENT YEAR: 2007-08] ITA NO.171/DEL/2015 [ASSESSMENT YEAR: 2007-08] ITA NO.172/DEL/2015 [ASSESSMENT YEAR: 2008-09] ITA NO.12/DEL/2015 [ASSESSMENT YEAR: 2008-09] DCIT, CENTRAL CIRCLE, MEERUT VS VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R (APPELLANT) (RESPONDENT) VIPUL GOEL, H.NO.579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R VS DCIT, CENTRAL CIRCLE, MEERUT (APPELLANT) (RESPONDENT) ACIT, CENTRAL CIRCLE, MEERUT VS VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R (APPELLANT) (RESPONDENT) ACIT, CENTRAL CIRCLE, MEERUT VS VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R (APPELLANT) (RESPONDENT) VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R VS ACIT, CENTRAL CIRCLE, MEERUT (APPELLANT) (RESPONDENT)