Pr. Commissioner Of Income Tax, Central-2 v. M/S Home Developers Pvt. Ltd

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 52/2020 PR. COMMISSIONER OF INCOME TAX, CENTRAL-2 ..... Appellant Through:

Mr. Raghvendra Singh and Ms. Easha Kadian, Advocates.

versus M/S HOME DEVELOPERS PVT. LTD ..... Respondent Through:

CORAM:

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

O R D E R

% 04.02.2020 C.M. No. 4187/2020 For the reasons stated in the application, the delay in re-filing is condoned.

The application stands disposed of.

ITA 52/2020 and C.M. No. 4186/2020 The Revenue appeals against the order dated 10.09.2018 passed by the Income Tax Appellate Tribunal, 'C' Bench, Delhi in ITA No.3521/Del/2012 relevant to the Assessment Year 2008-09. The Tribunal has dismissed the Revenue's appeal against the order of the CIT (Appeals), whereby the three additions made by the Assessing Officer were deleted by the CIT (Appeals).

We have perused the impugned order and the entire discussion proceeds on the facts of the case. In view of the consistent findings of fact returned by the lower authorities, in our view, no substantial question of law arises for consideration in the present appeal. The same is, accordingly, dismissed.

VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 04, 2020 B.S. Rohella