The Pr. Commissioner Of Income Tax -5 v. Li & Fung ( India ) Pvt. Ltd.

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 831/2019 and C.M. No. 40954/2019 THE PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus LI & FUNG ( INDIA ) PVT. LTD.

..... Respondent Through:

Mr. Neeraj Jain, Mr. Aniket D.

Agrawal and Ms.

Devika Jain, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 13.09.2019 The Department has preferred the present appeal to assail the order dated 21.02.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1470/Del/2016 relating to assessment year 2011-12. The order passed by the Tribunal relates to the same assessee in respect of the other assessment years as well with which we are not concerned. A perusal of the impugned order shows that the same is premised on an earlier order passed by this Court in ITA No. 674/2016 dated 05.09.2016 in the case of the respondent assessee itself. Since the issue is squarely covered by the said decision of this Court, we are not inclined to entertain

the present appeal.

Dismissed.

VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 13, 2019 kd