Pr. Commissioner Of Income Tax Circle 18(1), New Delhi v. New Delhi Television Ltd.

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 559/2018 & CM APPL. 2382/2018 PR. COMMISSIONER OF INCOME TAX CIRCLE 18(1), NEW DELHI ..... Petitioner Through:

Mr. Asheesh Jain, Senior Standing Counsel versus NEW DELHI TELEVISION LTD.

..... Respondent Through:

Mr. Sachit Jolly, Mr. Rohit Garg & Mr. Aarush Bhatia, Advocates

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 19.01.2018 The impugned order dated 23.8.2017 passed by the Special Bench, Income Tax Appellate Tribunal („ITAT‟) in ITA No.3865/Del/2014 answers the reference made to them and directs that the matter be placed before the Hon‟ble President, ITAT for taking appropriate decision, pursuant to the answer given to the reference.

The second impugned order passed by the Hon‟ble President, ITAT dated 24.8.2017, directs that the matter be restored to the Division Bench for adjudication, in accordance with law. It also records that the Special Bench having decided the question (reference), was disbanded.

The cross-appeals filed by the Revenue and the Assessee,

therefore, have to be now listed before the Division Bench and decided. The petitioner herein would have to await the decision of the Division Bench, and, if required, challenge the same as per the statute.

In these circumstances, we are not inclined to issue notice in the present writ petition. We clarify that we have not commented on the merits and all issues and contentions are left open. The petition is disposed of, with no order as to costs. The pending application is also disposed of.

Dasti under signature of the Court Master.

SANJIV KHANNA, J CHANDER SHEKHAR, J JANUARY 19, 2018/tp