INCOME TAX APPEAL No. 67 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD INCOME TAX APPEAL No. - 67 of 2026 Principal Commissioner Of Income Tax And Another .....Appellant(s) Versus Suresh Kumar .....Respondent(s) Counsel for Appellant(s) : Ankur Agarwal Counsel for Respondent(s) : And INCOME TAX APPEAL DEFECTIVE No. - 43 of 2026 Principal Commissioner Of Income Tax Another .....Appellant(s) Versus Suresh Kumar .....Respondent(s) Counsel for Appellant(s) : Ankur Agarwal Counsel for Respondent(s) : Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Ankur Agarwal, learned Senior Standing Counsel for the Income Tax Department and perused the record. 2. Present appeals have been filed under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the common order dated 30.10.2025 passed by the Income Tax Appellate Tribunal, Delhi 'G' Bench, New Delhi in Income Tax Appeal Nos. 5064/DEL/2024 for A.Y. 2012-13 and 5065/DEL/2024 for A.Y. 2013-14, whereby the Tribunal has confirmed the order passed by the CIT(Appeals)/NFAC dated 11.09.2024 and 12.09.2014 for A.Y.s 2012-13 and 2013-14. IAPL No. 67 of 2026 2 3. The assessee is an accommodation entry provider.