Principal Commissioner Of Income-Tax-18, v. Shri Rajeev Bhatnagar (Huf)

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 2.

+ ITA 168/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-18, ..... Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar, Junior Standing counsel.

versus SHRI RAJEEV BHATNAGAR (HUF) ..... Respondent

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 06.04.2016

1. It is stated by learned counsel for the Revenue that the ITAT had decided the appeal with regard to the Assessment Year ('AY') 2006-07, which was the first AY in which the Assessee claimed deduction under Section 80IC, in favour of the Assessee and against the Revenue as already noted by the ITAT in para 10 of the impugned order dated 11th September 2015.

2. Consequently, no substantial question of law arises for determination by the Court from the impugned order of the ITAT which followed the order ITA 168/2016

passed by it for AY 2006-07.

3. The appeal is accordingly dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J APRIL 06, 2016 mg ITA 168/2016