Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd.

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 130/2024 & CM APPL. 10567/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through:

Mr. Sanjay Kumar, Ms. Esha, Ms. Hemlata Rawat, Advs.

versus M/S BHARAT HOTELS LTD.

..... Respondent Through:

Ms. Ananya Kapoor, Mr. Sumit Lalchandani, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 21.02.2024 Having heard Mr. Kumar and on perusal of the judgment rendered by the Income Tax Appellate Tribunal ["ITAT"], we note that it has principally followed the decision rendered by the Court in PCIT vs. Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157]. We consequently find that the appeal raises no substantial question of law. It shall consequently stand dismissed. Pending application also stands disposed of.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 21, 2024/neha The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/02/2024 at 10:53:00